The Employer Medical Assistance Contribution (EMAC) is an employer tax in Massachusetts. The EMAC contribution funds help subsidize health care to low-income residents of the Commonwealth.

Who has to pay?

  1. MA employers who have been in business for at least two calendar years.
  2. MA employers who, for the quarter, have employed an "average" of six or more employees. To determine whether you meet the average of 6 or more employees, Justworks counts the number of employees who have received employee pay for the quarter.

What's the tax rate?

Years in business

Rate per employee pay amount

3

.12% (.0012)

4

.24% (.0024)

5 or more

.36% (.0036) 

This rate is applicable to the first $15,000 of an employee's wages for the year. Note that if an employer is exempt for a quarter because they have employed fewer than six employees, employee wages are also exempt from this wage base.

To learn more about this, visit the Massachusetts government website here

Disclaimer

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.

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