Section 21.01 - General Provisions(1)Purpose. 430 CMR 21.00 implements the standards for determining when an employer is subject to and liable for payment of the employer medical assistance contribution supplement (EMAC Supplement) pursuant to M.G.L. c. 149, § 189A; prescribes payment procedures for the EMAC Supplement; and otherwise defines how the Department of Unemployment Assistance (DUA) will administer M.G.L. c. 149, § 189A. The EMAC Supplement supports the provision of health insurance coverage through the MassHealth agency and subsidized health care insurance through the Commonwealth Health Insurance Connector Authority (Connector).(2)Scope and Applicability. 430 CMR 21.00 applies to any employer subject to M.G.L. c. 151 A, §§ 14,14A and 14C, except those who employ not more than five employees, as defined in 430 CMR 21.02.(3)Use of Electronic Communications (E-mail). Any written communication required or permitted under M.G.L. c. 149, § 189A or 430 CMR 21.00 shall be made and transmitted in the manner and form prescribed by the DUA Director, which may include electronic communication. The DUA Director shall establish procedures allowing the use of the United States Postal Service (regular mail) for those employers lacking reasonable access to, or the ability to use, electronic communication.Adopted by Mass Register Issue 1360, eff. 3/9/2018.Amended by Mass Register Issue 1369, eff. 7/13/2018.