2023 Massachusetts HIRD form filing window approaches

Employer Action

Employers that employed six or more employees in Massachusetts during the past 12 months will need to submit a HIRD form.

The HIRD form must be filed through the MTC web portal by December 15, 2023. Affected employers should:

• Login to their MTC withholding account
• Select the “File health insurance responsibility disclosure” hyperlink under the account alerts

What do you need to know?

All employers with six or more employees in Massachusetts must file the Annual Health Insurance Responsibility Disclosure (HIRD) Form no later than December 15, 2023. Filing can be done as early as November 15, 2023, on the MassTaxConnect (MTC) Web Portal.

Why do you need to do it?

The HIRD form is a Massachusetts state reporting requirement that collects information about your employer-sponsored insurance (ESI). This reporting is administered by MassHealth and the Department of Revenue (DOR) through the MTC web portal. It assists MassHealth in identifying its members with access to qualifying ESI who may be eligible for the MassHealth Premium Assistance Program.

If you employed six or more employees in Massachusetts in any month from December 15, 2022, through December 14, 2023, you will need to submit a HIRD form. Employees for this purpose generally include any individual that is hired to perform work for a wage or salary in Massachusetts, whether full-time or part-time.

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
• Eligibility categories (i.e., full-time, part-time, salary, hourly)
• Plan year/renewal date

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
• 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 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.

Where can you get more information?

Massachusetts has released Frequently Asked Questions related to the HIRD form.

If you have questions, or would like to speak to a specialist at Marsh McLennan Agency, please contact us.