The Department of Unemployment Assistance (DUA) announced yesterday an emergency change to its regulations regarding the Employer Medical Assistance Contribution (EMAC) Supplement.
The emergency change prevents employees who are minors from triggering EMAC Supplement liability for businesses that employ them. A minor in Massachusetts is a person who has not attained the age of 18.
Richard Szczebak and his firm
has furnished a summary detailing this change (which is now in effect).
