Attention Employers with Six or More Employees in Massachusetts.
The Health Insurance Responsibility Disclosure (HIRD) form is a state reporting requirement in Massachusetts, which launched in 2018. The HIRD form collects employer-level information about your employer-sponsored insurance (ESI) offerings. The HIRD reporting is administered by MassHealth and the Department of Revenue (DOR) through the MassTaxConnect web portal. The HIRD form will assist MassHealth in identifying its members with access to qualifying ESI who may be eligible for the MassHealth Premium Assistance Program.
You are required to complete the HIRD form if you reported six or more employees (includes all employment categories) in any Department of Unemployment Assistance (DUA) wage report during the past 12 months (December 15, 2019 through December 14, 2020).
For out-of-state employers
For employers that are not required to file a quarterly wage report to the Massachusetts DUA, an individual would be considered your employee if they are hired for a wage or salary in Massachusetts to perform work, regardless of full-time or part-time status.
What Do You Need to Do?
The MassTaxConnect (MTC) Web Portal will begin receiving HIRD form submissions beginning as early as November 15, 2020. All HIRD Forms will need to be completed electronically no later than December 15, 2020.
The HIRD form consists of questions related to each medical plan that you offer. Some information such as deductibles and out-of-pocket maximum levels may be found within your Summary of Benefits.
You may also be asked to provide:
- Eligibility waiting periods
- Minimum hours worked per week to qualify for health insurance
- Any eligibility categories i.e. full-time, part-time, salary, hourly
- Plan Year/Renewal Date
- Monthly cost for each plan including employer and employee cost share
How Do You Do It?
The state of Massachusetts provided the following instructions on filing through the MTC Web Portal:
- Login to your MTC account
- Click onto the Withholding tax account
- Select the File health insurance responsibility disclosure hyperlink
If you do not have an MTC account, or if you forgot your password or username, you may follow the instructions provided on the MTC web page (https://mtc.dor.state.ma.us/mtc/_/#1) or contact the DOR at (617) 466-3940. (The HIRD form is only available electronically. Paper forms will not be processed.)
While it is the responsibility of the employer to ensure that the HIRD form is timely filed, the HIRD form may be filed on MTC by either you or your payroll company. You may want to contact your payroll provider to determine if they will provide this service on your behalf. Generally, payroll providers do not have access to all of the pertinent information required to complete the on-line form. As a result, it is best to work in conjunction with our vendor to file your form(s).
Where Can You Get More Information?
On October 21, 2020, the state of Massachusetts updated their Frequently Asked Questions related to the HIRD form, which may be found here.