4th Quarter 2018 Filing Deadline
Employment and Wage Detail Reports and Payments must be submitted by 3:00pm on or before 1/31/2019. Payments submitted after 3:00pm on 1/31/2019 may be considered received the next business day. Late filings may incur a penalty and/or interest charges, as provided under MGL 151A, Section 14P. Employers are encouraged to file in advance of the deadline. To file online, login to UI Online and select "Employment and Wage Detail Reporting".
Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI):
Employers that paid EMAC/UHI rate of 0.36% in 2018 will pay a rate of 0.51% for calendar year 2019 –except for those meeting exempt or reduced rate criteria. (Employers operating within three years following the “Newly Subject” status as of MGL 151A, pay at rates of 0.18% and 0.36% respectively).
Workforce Training Funds Contributions Rate for 2019:
Workforce Training Fund rate will be 0.056% for the 2019.
Taxable Wage Base 2019:
Taxable Wage Base will be $15,000 for the 2019.
Additional Resources for 4th Quarter 2018 Filing Deadline
The Employer Medical Assistance Supplement: 2019
The Employer Medical Assistance Contribution Supplement applies to employers with more than five employees in Massachusetts, whose non-disabled employees obtain health insurance either from MassHealth (excluding employees with MassHealth coverage as a secondary payer)1 or subsidized coverage through the Massachusetts ConnectorCare program. The non-disabled employee must be enrolled in Mass Health (excluding employees with MassHealth coverage as a secondary payer) or subsidized coverage through the Massachusetts ConnectorCare program for more than eight weeks during the quarter. The contribution is 5% of annual wages for each non-disabled employee, up to the annual wage cap of $15,000, for a maximum of $750 per affected employee per year. The contribution does not apply to employees who earn less than $500 in wages per quarter. The contributions collected will help offset the Commonwealth’s cost of providing health insurance to your employees. This supplemental contribution only applies to those employees on state-subsidized coverage.