FAIR SHARE CONTRIBUTION

Massachusetts' employers who employ 11 or more full time employees must file a Fair Share Contribution (FSC) report.

Employers who do not make a "fair and reasonable contribution" to their employee's health insurance are required to pay a per employee FSC to the Commonwealth Care Fund, payable to the Division of Unemployment Assistance (DUA).  The determination of an employer's liability for payment of the FSC is based on self-reported data.   All data filed is subject to audit and/or validation by the DUA and/or other agencies of the Commonwealth.

Requiring an employer to file does not mean that the employer will owe a contribution.  That determination is made when the employer files and provides the information required by law and regulation.

Baystate Onesource provides FSC report filing assistance.