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.
Illinois Employer Medical Coverage Model Disclosure Update
Illinois employers are required to provide employees with a written comparison of their health plan’s benefits. An updated model disclosure forms was recently released for 2025.
DOL Announces Benefits-Related Penalty Adjustments for 2025
The DOL increased ERISA penalties for 2025, emphasizing the need for employers to prioritize compliance to avoid significant penalties.
New York Employers Need to Prepare for Paid Prenatal Leave Starting in 2025
Starting January 1, 2025, New York employers must provide 20 hours of paid prenatal leave, with clear guidelines outlined by the NYS Department of Labor.