Employer Liability for Employer Medical Assistance Contributions under M.G.L. c. 149, § 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 12 th 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.