All non-profit organizations and governmental employers subject to the provisions of M.G.L. c. 151A are liable for quarterly reporting and payment of employer medical assistance contributions under M.G.L. c. 149, § 189, and 430 CMR 10.00 regardless of whether they choose the contributory method or the reimbursement method to finance the payment of unemployment insurance benefits to their workers.
430 CMR, § 10.06