As you are probably well-aware, the FY2019 Massachusetts state budget ordered an EMAC assessment hardship waiver be created by the Department of Unemployment Assistance (DUA). The waiver is aimed at helping small businesses, high turnover businesses, and not-for-profits that are experiencing financial hardships due to the EMAC assessment.
The EMAC assessment waiver was a direct result of concerned small business owners contacting their elected officials and urging them to provide relief from this onerous, new tax. NFIB provided comments at the September 17th DUA listening session on the new regulation creating the waiver. In his comments NFIB’s state director in Massachusetts, Christopher Carlozzi said, “While the hardship waiver is appreciated as an important first step to alleviating the impact of EMAC assessment, further steps must be taken to sunset the assessment earlier than scheduled to encourage small business growth and economic expansion for small employers.”
The employer deadline for a Quarter 3 hardship waiver is October 12th. We urge any business owners seeking a hardship waiver to begin the application process as soon as possible.
The Department of Unemployment Assistance has outlined the process to seek a waiver here: https://www.mass.gov/service-details/learn-about-the-emac-supplement-hardship-waiver
The waiver application form is located here: https://www.mass.gov/files/documents/2018/10/01/EMAC%20Supplement%20Hardship%20Waiver%20Application_0.pdf
NFIB will continue the fight to end the EMAC assessment, but in the meantime encourages any business experiencing a financial hardship to seek a waiver.