Massachusetts repealed its employer health care "Fair Share Contribution" requirement, which served as the model for the federal Affordable Care Act's employer mandate. However, employers with more than 5 employees will now be subject to a per-employee assessment of 0.36% of wages up to $14,000 to fund health care for uninsured state residents. This new Employer Medical Assistance Contribution replaces a prior assessment and will be collected starting January 1, 2014. Massachusetts employers must still comply with prior Fair Share Contribution requirements and continue preparing for upcoming federal health care mandates.