No Commingling with the Unemployment Insurance Program

(1) DUA shall administer the calculation and collection of the EMAC Supplement independent of its responsibility under the state-federal partnership to administer the Massachusetts unemployment insurance program. No funds from the federal grant for the administration of the unemployment insurance program under M.G.L. c. 151A shall be used for the administration of the EMAC Supplement, and payment of any EMAC Supplement shall not be placed in any account used for the administration of the unemployment insurance program. (2) EMAC Supplement payments, credits, interest, and penalties associated with an employer's liability under M.G.L. c. 149, § 189A, after collection by DUA, shall not be credited or charged to that employer's unemployment insurance account or the solvency account established by M.G.L. c. 151A, § 14. (3) Employer payments, credits, contributions, interest, and penalties associated with employer unemployment insurance contributions shall be credited or charged to the employer's unemployment insurance account or solvency account, whichever is applicable.