430 CMR 21.04 - Non-profit Organizations and Governmental Employers

All non-profit organizations and governmental employers subject to the provisions of M.G.L. c. 151A are subject to and liable for payment of the EMAC Supplement pursuant to the provisions of 430 CMR 21.03 regardless of whether they choose the contributory method or the reimbursement method to finance the payment of unemployment insurance benefits to their employees; provided however, that cities, towns, regional school districts, and educational collaboratives organized under M.G.L. c. 40, § 4E, shall not be subject to or liable for payment of the EMAC Supplement unless they have accepted liability pursuant to M.G.L. c. 29, § 27C.


430 CMR 21.04
Adopted by Mass Register Issue 1360, eff. 3/9/2018. Amended by Mass Register Issue 1369, eff. 7/13/2018.

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