On July 26, 2018, St. 2018 c. 154, § 68, was enacted into law, amending the EMAC Supplement statute, to require that the Director of the Department of Unemployment Assistance, in consultation with the Secretary of Administration and Finance develop a hardship waiver process for a employers experiencing financial hardship due to liability for the EMAC Supplement.
For a hardship to be approved an employer must fill out the application and include sufficient supporting documentation justifying need. After review, a determination without appeal rights will be issued to the employer. A hardship waiver is temporary and related to a specific quarter. Hardship waiver requests must be received during the first two weeks of the filing period. Employers who receive a waiver will be required to timely file and pay any additional contributions or the waiver will be reversed and the total amount (including interest) will be payable.
For additional information about the EMAC Supplement Hardship Waiver, please visit: https://www.mass.gov/info-details/the-emac-supplement-hardship-waiver