Employers with 6 or more employees in Massachusetts (in any month during the 12 months prior to December 15, 2020) must submit a health insurance responsibility disclosure (HIRD) form annually to the state. The HIRD form collects information about medical plans that employers offer to their Massachusetts employees including, but not limited to, employee monthly contributions for premiums, in-network deductibles, in-network out of pocket maximums, and eligibility for coverage.
Massachusetts uses the HIRD form to identify which individuals are eligible for Massachusetts’ Health Premium Assistance Program, which helps individuals pay for cost of health care premiums.
Employers submit HIRD forms through the MassTaxConnect (MTC) web portal, which employers use to file returns and make tax payments. Instructions on how to submit the HIRD form are discussed below.
Employer Action Items
- Determine whether you had 6 or more employees in Massachusetts in any month during the 12 months prior to December 15, 2020.
- When determining employee count, employers should count all individuals that were included on their quarterly wage reporting to the Massachusetts Department of Unemployment Assistance (DUA). If employers are not required to file a quarterly wage report to the DUA, employers should count all individuals that were hired for a wage or salary in Massachusetts to perform work, regardless of their part-time or full-time status.
- Complete the HIRD form by logging into your MassTaxConnect (MTC) account and selecting the “File health insurance responsibility disclosure” hyperlink under the “I Want To” section.
- The information needed to complete the HIRD form should be located on your plan’s summary of benefits and coverage (SBCs) and summary plan description (SPD or wrap SPD). HIRD reporting will be available to be filed starting on November 15, 2020.
- Submit the HIRD form by December 15, 2020. Employers are responsible for completing the filing.
Employers should be receiving email communications from MTC with instructions on how to submit the HIRD form. In addition, the Massachusetts Department of Revenue (DOR) has published FAQs on the HIRD filing available here. Employers can contact the DOR’s customer service center at 617-466-3940 with any additional questions.
Disclaimer: This content is intended for informational purposes only and should not be construed as legal, medical or tax advice. It provides general information and is not intended to encompass all compliance and legal obligations that may be applicable. This information and any questions as to your specific circumstances should be reviewed with your respective legal counsel and/or tax advisor as we do not provide legal or tax advice. Please note that this information may be subject to change based on legislative changes. © 2020 Sequoia Benefits & Insurance Services, LLC. All Rights Reserved