- willfully attempts to evade or defeat any contribution, interest, or penalty payment; k
- nowingly makes any false statement or misrepresentation to avoid or reduce any financial liabilities;
- knowingly fails or refuses to pay any such contribution, interest charge, or penalty; or
- attempts to coerce any employee to misrepresent his or her circumstances so that the employer may evade payment of an EMAC Supplement.
Unemployment Experience Rate Schedule Changes
To offset the EMAC increase and EMAC Supplement, Massachusetts has modified the unemployment insurance schedule, effectively reducing scheduled increases to employer contributions for 2018 and 2019. The previously scheduled automatic jump from Schedule C to Schedule F will be replaced with an increase to Schedule D for 2018 and Schedule E for 2019.
This alert was prepared by Stacy Barrow. Mr. Barrow is a nationally recognized expert on the Affordable Care Act and BAN’s Compliance Director. His firm, Marathas Barrow Weatherhead Lent LLP, is a premier employee benefits, executive compensation and employment law firm. He can be reached at firstname.lastname@example.org.
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