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Massachusetts Unveils New Reporting Requirement

On Behalf of | Nov 5, 2018 |

Massachusetts has sent emails to many employers in the state, informing them that they are responsible for completing the new Health Insurance Responsibility Disclosure (“HIRD”) form by the end of November.

The HIRD form is a new annual state reporting requirement in Massachusetts and does not actually relate to certain prior filings, which were also called HIRD forms. The new HIRD form collects employer-level information about employer-sponsored health plans, in order to assist MassHealth in identifying members who can participate in such plans and who may be eligible for premium assistance from MassHealth. In most instances, the HIRD form will eliminate the need for employers to complete a separate premium assistance application for the employee. Unlike the old HIRD forms, there is no individualized information and employees need not complete a form.

HIRD reporting is administered by MassHealth and the Department of Revenue (DOR) through the MassTaxConnect (MTC) web portal. State law requires every employer in Massachusetts with six or more employees to annually submit a HIRD form, regardless of whether they offer healthcare coverage. Employers must file the HIRD form by logging into their MTC withholding account and selecting the “health insurance responsibility disclosure” hyperlink.

The information required on the new HIRD form includes:

  • Plan eligibility requirements;
  • Whether the plan meets the Massachusetts Minimum Creditable Coverage requirements;
  • The coverage levels offered (e.g., single, employee plus one, and family);
  • Total employer and employee premiums;
  • The in-network deductible; and
  • The maximum out of pocket expenses.

The HIRD must be completed annually by November 30 of the year for which it is being filed. Employers offering multiple plan options must disclose each plan. Under the law, an employer who knowingly falsifies or fails to file any required HIRD information may be subject to a penalty of not less than $1,000 or more than $5,000 for each violation.

The FAQs for the new requirements are available by clicking here.