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The Wagner Law Group

The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and investment management.


Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has seven offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 29 attorneys, senior benefits consultant and four paralegals combine many years of experience in their fields of practice with a variety of backgrounds. Seven of the attorneys are AV-rated by Martindale-Hubbell and six are Fellows of the American College of Employee Benefits Counsel, an invitation-only organization of nationally recognized employee benefits lawyers.  Seven of the firm's attorneys have been named to the prestigious Super Lawyers list for 2017, which highlights outstanding lawyers based on a rigorous selection process.




Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Washington, D.C.

Tel: (202) 969-2800


Fax: (202) 969-2568

 800 Connecticut Avenue, N.W.

Suite 810

Washington, D.C. 20006



Tel: (847) 990-9034

Fax: (847) 557-1312

190 South LaSalle Street

Suite 2100

Chicago, IL 60603



Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
25 W. Moody Avenue
St. Louis, MO  63119 








 Massachusetts Increases Employers' Health Care Assessments

November 15, 2017




Massachusetts Governor Baker has signed Bill H. 3822 "An Act Further Regulating Employer Contributions to Health Care" (the "Act"), which will temporarily increase fees for the state's Employer Medical Assistance Contribution ("EMAC") program and create a new penalty to help fund MassHealth.


Employer Medical Assistance Contribution Program. EMAC contributions fund subsidized health care to low-income Massachusetts residents. Each employer that is subject to unemployment insurance contributions is also subject to EMAC reporting requirements.


Employers that have an average of more than five employees per quarter must pay contributions based on the first $15,000 of each employee's wages paid during the calendar year. The amount of the contribution is determined by multiplying these wages by a specified rate. Before the Act, the maximum EMAC contribution rate was 0.34% up to the annual wage of $15,000 ($51 per employee). Now, for 2018 and 2019, the rate increases to 0.51%, or $77 per employee.


MassHealth. In Massachusetts, Medicaid and the Children's Health Insurance Program (CHIP) are combined into one program called MassHealth. MassHealth members may be able to get doctors' visits, prescription drugs, hospital stays, and many other health care services.


Also, the MassHealth program, among other things, allows an employee to enroll in his or her employer's group health plan, and receive premium assistance, at any time he or she becomes eligible for the program. 


The Act created a new assessment to help pay for MassHealth. Under the Act, employers, again with more than five employees, will be required to pay 5.00% of annual wages up to a maximum of $15,000 (that is: $750 per affected employee) for each non-disabled employee who: (i) obtains health insurance coverage from MassHealth (excluding the premium assistance program), or (ii) qualifies for subsidized coverage through the Connector (which is the ACA Marketplace in Massachusetts).


The Act says that the Commonwealth's Department of Unemployment Assistance, in consultation with the Connector and the Division of Medical Assistance, is directed to implement regulations implementing the new employer assessment.










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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.