Employers with six or more employees residing in the state of Massachusetts are required to submit the HIRD form by December 15. The form captures information on employer sponsored insurance (ESI) and is used by the state to identify individuals with access to ESI who may be eligible for the MassHealth Premium Assistance Program.
Download this FYI as a printable PDF.
Background
The Health Insurance Responsibility Disclosure (HIRD) form is a state reporting requirement in Massachusetts instituted in 2018. The form is made available each year by November 15 and is required to be submitted by December 15 through the MassTaxConnect (MTC) portal. For calendar year plans, the information required to complete this year’s HIRD form is for 2023 calendar year benefits. Employers with six or more employees in Massachusetts in any month in the 12 months preceding the reporting deadline are required to complete the HIRD. If an employer has more than one EIN, a separate filing is required for each EIN that has six or more employees.
Completing the HIRD form
Employers that reported six or more employees in any month of their quarterly wage report to the Department of Unemployment Assistance (DUA) during the 12-month period prior to December 15 must submit a HIRD form. Out-of-state employers are directed to count any full-time or part-time employees hired in Massachusetts.
Submitting individuals must be prepared with information about the medical plans offered to employees in Massachusetts, including eligibility, plan design, rates, employee contributions, plan year, and whether the medical plan satisfies the Massachusetts’ minimum creditable coverage (MCC) requirements. FSAs, HRAs, HSAs, dental and vision plans are not included in the reporting. A sample HIRD is available.
The HIRD form can only be submitted electronically. Employers must log into their MTC tax withholding account, scroll to the Withholding Tax section and select “File a health insurance responsibility disclosure.” Employers without an MTC account, or who need assistance, can follow the instructions on the MTC webpage or contact the Massachusetts Department of Revenue.
Penalties
Employers who do not file the HIRD form, or knowingly falsify any information, may be subject to a penalty of $1,000 to $5,000 per violation.
In closing
All employers with six or more employees residing in the state of Massachusetts are obligated to submit the HIRD form by December 15, 2022. To ensure timely submission, confirm the submitting individual has access to the organization’s MTC account and the necessary medical plan information to complete the form. For additional information, Massachusetts has provided a set of FAQs on the requirements.
Volume 45 | Issue 35