Section 10.09 - Reporting and Payment Requirements(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.Amended by Mass Register Issue 1312, eff. 5/6/2016.Amended by Mass Register Issue 1313, eff. 5/6/2016.