EMAC requirements
EMAC helps fund health insurance programs in Massachusetts.
DUA calculates how much an employer must pay EMAC based on:
- How many years they’ve been required to contribute to unemployment
- The first $15,000 of each employee’s wages in the calendar year, as reported in quarterly employment and wage detail reports
DUA will estimate the EMAC amount for employers who do not file their quarterly wage and detail reports.
EMAC rates
Current rates:
- Years 1-3: Exempt from EMAC
- Year 4: EMAC rate of 0.12%
- Year 5: EMAC rate of 0.24%
- Years 6 and above: EMAC rate of 0.34%
Exemptions
Employers don’t need to pay EMAC if:
- They have fewer than 6 employees in a quarter
- They are “newly subject” to unemployment contributions (usually the first 3 years they are required to contribute to unemployment)
Contact
Online
Unemployment Services for Employers
Log in as an employer or TPA
Phone
Monday–Thursday, 8:30 a.m.–4:30 p.m.
Employer charge line
Call Department of Unemployment Assistance, Employer charge line at (617) 626-5075
For questions about charges and setting up employer accounts.