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MA Employers Must File HIRD by December 15, 2020

As part of the Commonwealth of Massachusetts’ expanded Employer Medical Assistance Contribution (“EMAC”) program of 2018, employers with six or more employees in Massachusetts must submit a health insurance responsibility disclosure (HIRD) annually. The HIRD collects employer-level information about your employer-sponsored health insurance (ESHI) offerings. This information will assist MassHealth in identifying its members with access to qualifying ESHI who may be eligible for MassHealth Premium Assistance.

The HIRD reporting requirement is administered by MassHealth and the Department of Revenue through the MassTaxConnect (MTC) portal. State law requires every employer in Massachusetts with six or more employees to complete a HIRD filing each year, regardless of whether or not they offer healthcare coverage. The MassTaxConnect site is open for filing as of 11/15/2020 and filing is due no later than 12/15/2020. 

Next Steps

Employers should check with their payroll providers to determine if they will assist with the filing. While the HIRD may be completed by either the employer or payroll company, it is the employer’s responsibility to ensure that the form is filed on time. To file, login to your MassTaxConnect withholding account. Select the “File health insurance responsibility disclosure” hyperlink under Account Alerts. 

The information required to complete the HIRD includes:

  • Plan Eligibility requirements
  • The determination as to 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

The Commonwealth of Massachusetts has released Frequently Asked Questions (FAQs) related to the HIRD filing, These FAQs may be found here.

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