Clock next to insurance and contracts to signify time to file HIRD

As part of the Commonwealth of Massachusetts’ expanded Employer Medical Assistance Contribution (“EMAC”) program, employers with six or more employees in Massachusetts must submit a health insurance responsibility disclosure (HIRD) annually, which collects information about employer-sponsored health insurance offerings.


The HIRD reporting requirement is administered by MassHealth and the Department of Revenue through your MassTaxConnect (MTC) account.  State law requires every employer in Massachusetts with six or more employees to annually submit an HIRD form, regardless of whether or not they offer healthcare coverage.

Next Steps

Employers should check with their payroll provider to determine if they will assist with the filing.  While the HIRD form may be filed by either the employer or its payroll company, it is the employer’s responsibility to ensure that the form is filed on time.

The information required to complete the HIRD includes:

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

Frequently Asked Questions (FAQs) have been prepared for the new requirements and can be found at: