MA Employers Must File New HIRD Form for 2018

New in 2018, Massachusetts law now requires every employer in Massachusetts with six or more employees to submit a HIRD form each November.  This is not the old HIRD form that was effective from 2006 to 2014 that required employers to get waivers from employees who declined to enroll in the employer-sponsored insurance (ESI) or in the employer’s Section 125 Cafeteria Plan to pay for health insurance.  The new HIRD form will be used to inform MassHealth about the employer sponsored insurance offerings and allow more MassHealth members to enroll in Premium Assistance.
All employers that currently have (or had) six or more Massachusetts employees in any month during the preceding 12 months must file the HIRD form by November 30th of the reporting year.
  • The due date of the HIRD form is November 30, 2018 (and by each November 30 thereafter)
  • The HIRD reporting is administered by MassHealth and the Department of Revenue(DOR) through the MassTaxConnect (MTC) web portal and found under the account alerts “File health insurance responsibility discloser” 
  • Employers are not required to report information about HRAs, health FSAs or HSAs on the HIRD form
  • Employers who do not offer health insurance are required to log into MTC and submit the HIRD form
  • There are no fines or penalties resulting from the information submitted on the HIRD form.

The MassHealth Premium Assistance Program (PAP) helps eligible working individuals and families pay for qualifying ESI coverage.

  • Employees enrolled in MassHealth’s Premium Assistance Program, are not included in the calculation of their employer’s obligation under the Employer Medical Assistance (EMAC) supplement
  • Employees enrolled in ESI and receiving MassHealth coverage as a secondary payer are not included in their employer’s obligation under the EMAC Supplement