In November 2017, the State of Massachusetts enacted a bill that requires Massachusetts employers with six or more employees to file a new health care reporting form. The new form, called the Health Insurance Responsibility Disclosure (HIRD) form, has the same name as the old form that was passed into law in 2006 and repealed in 2014. Although the two forms share the same name, there are key differences between them. For example, only employers are required to complete the new HIRD form, and the new HIRD form does not include personal information about individual employees. Further, unlike the old HIRD form, the new HIRD form is intended to collect information regarding employer-sponsored insurance offerings to assist MassHealth (the State’s version of Medicaid) in identifying individuals who may be eligible for its Premium Assistance Program.
The new HIRD form became available on November 1, 2018 and is due by November 30, 2018 and annually thereafter (assuming the employer has at least six employees in the State). To file the form, the employer will have to access the web portal, MassTaxConnect, using the account login information that the employer already uses to file returns and forms and make tax payments. Once the employer is in the web portal, it can select the “File Health Insurance Responsibility Disclosure” hyperlink under Account Alerts and complete the form.
Recently, the Massachusetts Department of Revenue issued a set of FAQs that contains useful details about the HIRD form, including some information needed to complete the form and tips on submitting the form. If you would like more information regarding the new Massachusetts HIRD form, please contact a member of Harter Secrest & Emery’s Employee Benefits and Executive Compensation Group at 585.232.6500 or 716.853.1616.
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