Section 21.03 - Employer Liability(1)Conditions under Which the Employer Becomes Subject to the Employer Medical Assistance Contribution Supplement. (a) Beginning with the first calendar quarter of 2018, any employer who employs six or more employees in any quarter is subject to the EMAC Supplement for each such quarter.(b) An employer's number of employees in a calendar quarter is calculated by dividing the sum of the employer's three monthly employment levels for the quarter by three. An employer's employment level for each month of the quarter is the number of employees who worked or received wages for any part of the pay period that includes the 12th of the month as reportable to DUA, pursuant to M.G.L. c. 151 A, § 14P.(2)Liability for Employer Medical Assistance Contribution Supplement. An employer subject to the EMAC Supplement for a quarter is liable for payment of the EMAC Supplement applicable to that quarter if one or more of its employees received health insurance coverage either through the MassHealth agency or through ConnectorCare for a continuous period of at least 56 days commencing on or after the employee's 18th birthday; provided however, that an employer shall not be liable for the EMAC Supplement in a quarter for any of its employees who in that quarter have health insurance coverage through the MassHealth agency either on the basis of permanent and total disability as defined under Title XVI of the Social Security Act or under applicable state laws or as a secondary payer because such employees are enrolled in employer-sponsored insurance.Adopted by Mass Register Issue 1360, eff. 3/9/2018.Amended by Mass Register Issue 1369, eff. 7/13/2018.