(1) Every
employer subject to M.G.L. c. 151A will file a report, in the manner and form
prescribed by the Director, for the first quarter of each calendar year so that
the Department can determine the employer's liability for employer medical
assistance contributions.
(2) For
employers liable under M.G.L. c. 149, § 189, filing of employer medical
assistance contributions reports and payment of those contributions are
required quarterly, and are due and payable on or before the last day of the
first month succeeding the quarter in which wages were paid.
Reports must be filed by the following dates to avoid late
filing penalties:
File By:
|
For Wages Paid:
|
January 31st
|
October 1st through
December 31st
|
April 30th
|
January 1st through March
31st
|
July 31st
|
April 1st through June
30th
|
October 31st
|
July 1st through September
30th
|
(3)
Once an employer becomes liable for payment of employer medical assistance
contributions under M.G.L. c. 149, § 189, the employing unit's liability
for filing quarterly reports continues for the remainder of the calendar year
regardless of whether any wages are paid during the applicable quarterly
period.
(4) Except as allowed for
in
430 CMR
10.08(4), wages paid to an
individual by another employer will not be included in calculating wages for
that individual.
(5) The Department
shall make every effort to furnish employers not filing electronically with the
forms quarterly for filing employer medical assistance contributions reports,
including the applicable contribution rates. But failure to receive such forms
does not absolve the employer of its reporting or payment requirements under
M.G.L. c. 149, § 189. Employer requests for forms should be directed to
the following location in time to file reports and make payments on or before
the applicable due date:
Department of Unemployment Assistance
Employer Medical Assistance Contributions
19 Staniford Street Boston, Massachusetts 02114
The employer may use a facsimile of the contributions report
form for employer medical assistance contributions only where use of such a
form has been approved by the Director in advance of its use. Requests for
approval should be sent to the address cited in 430 CMR 10.09(5).
(6) Any payments associated with
an employer's employer medical assistance contributions may not be combined
with unemployment insurance contributions, benefit payments, or other payments
made in connection with the employer's unemployment insurance liability under
M.G.L. c. 151A.