430 CMR 10.05 - Employer Liability for Employer Medical Assistance Contributions under M.G.L. c. 149, Section 189
(1)
Conditions under Which the Employer Becomes Liable for Employer
Medical Assistance Contributions.
(a) Any employer who employs six or more
employees in any quarter during 2014 or in any quarter during any subsequent
calendar year is liable for employer medical assistance contributions for each
such quarter.
(b) The number of
employees in a calendar quarter is calculated by dividing the sum of the three
monthly employment levels for the quarter by three. An employing unit's
employment level for each month of the quarter is the number of employees who
worked or received pay for any part of the pay period that includes the
12th of the month as reportable to the
Department.
(2)
Commencement and Duration of Liability During the Calendar
Year. Liability for contributions on wages paid begins on the
first day of the first quarter of the calendar year in which the six-employee
average is reached. The employer is liable for employer medical assistance
contributions for each subsequent quarter in which an average of six employees
or more are employed.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.