General Definitions

Catastrophic Illness in Children Relief Fund. The fund, established under M.G.L. c. 29, § 2ZZ, into which $1 for each employee whose wages determine each employer's total employer medical assistance contribution shall be deposited annually. Commonwealth Care Trust Fund. The fund, established under M.G.L. c. 29, § 2OOO, into which employer medical assistance contributions paid by employers under M.G.L. c. 149, § 189 shall be deposited in accordance with the provisions of M.G.L. § 149, § 189(b). Department. The Department of Unemployment Assistance. Director. The Director of the Department of Unemployment Assistance and the Director's designee. Employee. For purposes of determining liability for employer medical assistance contributions under M.G.L. c. 149, § 189(a) and for determining wages under 430 CMR 10.00. Employee has the same meaning as is provided in M.G.L. c. 151A, § 1(h). Employment. Has the same meaning as is provided in M.G. L. c. 151A, § 1(k). The classes of employment exempt from coverage for purposes of paying employer medical assistance contributions are the same as set forth in M.G. L. c. 151A. Service performed by an individual on behalf of an employing unit is presumed subject to M.G.L. c. 149, § 189, unless and until it is shown otherwise under the standards of M.G.L. c. 151A, § 2G. (MA REG. # 1313, Dated 5-20-16) Employer Medical Assistance Contribution Wage Base. Has the same meaning as Unemployment Insurance Taxable Wage Base as defined in M.G.L. c. 151A, § 14(a)(4). Health Safety Net Trust Fund. The fund into which the Commonwealth Care Trust Fund shall deposit annually not less than $30,000,000. Wages. (a) Inclusions. Include all forms of remuneration for services performed by Employees subject to M.G.L. c. 151A, including salaries, commissions and bonuses, reasonable cash value of board, rent, housing and lodging, in-kind payments, and other non-cash payments for employment covered by M.G.L. c. 151A. (b) Exclusions. Any payments made to or on behalf of employees that are excluded as wages under M.G. L. c. 151A, § 1(s), are also excluded as wages for purposes of calculating unemployment health insurance contributions. (c) Accrual. The employer's contributions accrue at the time wages are actually or constructively paid, in accordance with 430 CMR 5.03(2).