SECTION 1.  Subsection (a) of section 188 of chapter 149, as appearing in the 2010 Official Edition, is hereby amended by adding the following definition:-

“Exempted employer”, an employer whose employees are dependents under a group health plan, as defined in 26 U.S.C. 5000(b)(1).

SECTION 2.  Said section 188 of said chapter 149 is hereby further amended by striking out the first sentence, as appearing in section 135 of chapter 3 of the acts of 2011, and inserting in place thereof the following sentence:-  For the purpose of more equitably distributing the costs of health care provided to uninsured residents of the commonwealth, each employer that (i) employs 11 or more full-time equivalent employees in the commonwealth and (ii) is not a contributing employer nor an exempted employer shall pay a per-employee contribution at a time and in a manner prescribed by the director of unemployment assistance, in this section called the fair share employer contribution.

SECTION 3.  Said section 188 of said chapter 149, as appearing in the 2010 Official Edition, is hereby further amended by adding the following subsection:-

(f) Each exempted employer shall provide the department with evidence that its employees are dependents under a group health plan, as defined by 26 U.S.C. 5000(b)(1), at a time and in a manner prescribed by the director of unemployment assistance.