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Temporary Changes to Massachusetts Employer Medical Assistance Contribution (EMAC)
Winston & Strawn LLP 
[Guidance Overview] Jan. 5, 2018 "EMAC applies to employers with more than five employees in Massachusetts, and applies regardless of whether the employer offers health coverage to its employees.... For wages paid in the years 2018 and 2019, the EMAC contribution will increase to 0.51% up to the annual wage cap of $15,000, which increases the potential maximum cost per employee to $77 per employee per year." MORE >> |
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