956 CMR 9.01 - General Provisions

Scope and Purpose. 956 CMR 9.00 governs the surcharge assessed on Employers that do not comply with the requirements of M.G.L. c. 151F to adopt and maintain a Section 125 Cafeteria Plan for payroll deductions for health insurance premiums in accordance with Commonwealth Health Insurance Connector regulations at 956 CMR 4.00: Employer Sponsored Health Insurance Access. The surcharge is assessed for State Funded Health Costs incurred for its Employees or Employee Dependents not offered participation in the Employer's Section 125 Cafeteria Plan.

Notes

956 CMR 9.01

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