Massachusetts Health Insurance Responsibility Disclosure form due by November 30

By Maureen Gammon and Kathleen Rosenow

The new Health Insurance Responsibility Disclosure (HIRD) form is due on November 30 from all employers with six or more employees working in Massachusetts. The form collects information about the health coverage offered by Massachusetts employers to their employees. MassHealth uses the information to identify members with access to employer-sponsored health coverage who might be eligible for the MassHealth Premium Assistance Program, which provides funds to help eligible employees buy employer-sponsored health coverage.

HIRD form

Legislation enacted in 2017 requires a completed HIRD form from all employers in Massachusetts that had six or more employees in any month over the 12 months preceding November 30 (the form’s due date).

For purposes of the HIRD form, employees are defined as those who appeared in a quarterly wage report submitted to the Department of Unemployment Assistance (DUA) over the period.

The form, which must be submitted annually, becomes available on November 1 and is due November 30, even from employers that do not offer any health coverage.

The HIRD form asks employers whether they offer health plans to employees and, if they do, to describe coverage details for each plan (excluding account-based plans), including eligibility criteria, waiting periods, total monthly premium cost and employees’ monthly contributions, benefits offered, and cost-sharing information such as deductibles and out-of-pocket maximums. The form does not seek information about specific employees.

FAQs are available and the Massachusetts Department of Revenue has HIRD representatives on call in their customer service center. The form is available at the MassTaxConnect (MTC) web portal. After logging into their MTC withholding account, filers select the “File health insurance responsibility disclosure” hyperlink under account alerts. Employers that don’t have an MTC account or have trouble logging in can follow instructions on the portal or contact the Massachusetts Department of Revenue customer service center at (617) 466-3940 for help.

Penalties

According to the FAQs, employers will not be penalized for mistakes in reported information. While the FAQs do not address penalties for failing to file or late submissions, the statute provides that employers that knowingly falsify or fail to file the form may be subject to a penalty of $1,000 to $5,000 per violation. While Massachusetts might waive some penalties for the first filing year, there has been no formal announcement of such, so employers should make every effort to file on time.

Next steps

If a payroll provider will be completing the form, the employer will need to ensure the provider has all necessary health plan information. The employer is responsible for ensuring that the form is filed accurately and on time. Employers that intend to complete the HIRD form themselves need to confirm that the designated individual has access to the employer’s MTC account and the necessary health plan information. Since completing the HIRD form is now an annual reporting requirement, it should be added to any calendar or checklist used in administering benefits.