Massachusetts employers with six or more employees must remember to file their annual Health Insurance Responsibility Disclosure (“HIRD”) form via the MassTaxConnect (“MTC”) portal. The filing period opens on November 15, with a final due date of December 15.
The HIRD form collects essential information on the health insurance coverage options offered by employers. MassHealth uses this data to identify members who may be eligible for the MassHealth Premium Assistance Program by assessing their access to qualifying employer-sponsored insurance (“ESI”).
State law mandates that any employer with six or more employees at any time during the past year complete this form. An “employee” is defined as anyone listed on a quarterly wage report submitted to the Department of Unemployment Assistance (“DUA”) over the last 12 months.
- Employers who submitted wage reports showing six or more employees (of any type) to the DUA are required to file the HIRD form.
- Out-of-state employers who do not file DUA reports are also responsible for filing if they employ individuals hired to work within Massachusetts, regardless of part-time or full-time status.
For a full list of HIRD FAQs, visit Massachusetts HIRD FAQ page.
To learn more about the Premium Assistance Program and available employer resources, visit MassHealth Premium Assistance Program.
Should I Switch Life Insurance Providers?
Switching life insurance providers may seem appealing, but it comes with potential challenges like new medical exams, fees, and reset contestability periods.
California Expands Disability and Paid Family Leave Benefits
SB 1090 increases SDI and PFL wage replacement to 70-90% and streamlines claim processing.
Nondiscrimination Rules for Employee Benefit Plans
To maintain the tax advantages of employee benefit plans, employers must ensure compliance with nondiscrimination rules, which prevent preferential treatment for highly compensated or key employees.