1. What Do You Need To Do?
Massachusetts employers with six or more employees in Massachusetts must file the Annual Health Insurance Responsibility Disclosure (HIRD) Form no later than December 15, 2021. Filing can be done as early as November 15, 2021 on the MassTaxConnect (MTC) Web Portal.
2. Why Do You Need To Do It?
In 2018, the Commonwealth of Massachusetts re-introduced the HIRD form which originated under Massachusetts Health Care Reform in 2006. The HIRD form is a state reporting requirement which collects information about your employer-sponsored insurance (ESI). The HIRD reporting is administered by MassHealth and the Department of Revenue (DOR) through the MTC 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.
If you employ or employed six or more employees in Massachusetts in any month from December 15, 2020 through December 14, 2021, you will need to submit a HIRD form. Employees are defined as full-time, part-time or any employee that is hired to perform work for a wage or salary in Massachusetts, regardless of whether you were required to file a Department of Unemployment Assistance (DUA) report.
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
3. How Do You Do It?
The Commonwealth of Massachusetts has provided the following instructions on filing through the MTC Web Portal:
- Login to your MTC withholding account here
- Select the “File health insurance responsibility disclosure” hyperlink under the account alerts.
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.
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.
4. Where Can You Get More Information?
Massachusetts has released Frequently Asked Questions related to the HIRD form. These FAQ’s can be found: https://www.mass.gov/info-details/health-insurance-responsibility-disclosure-hird-faqs#general-hird-reporting-requirement-faqs-