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As part of Massachusetts’ expanded Employer Medical Assistance Contribution (EMAC) program, employers with 6 or more employees in Massachusetts (in any month during the last 12 months) must submit a health insurance responsibility disclosure (HIRD) form annually. The HIRD form collects information about employer-sponsored health insurance offerings and is used to identify which individuals are eligible for Massachusetts’ Health Premium Assistance Program.

The HIRD reporting requirement is administered by MassHealth and the Department of Revenue (DOR) through the employer’s MassTaxConnect (MTC) account. For 2019, the form will be available on November 15, 2019 and is due by December 15, 2019. Employers have begun receiving email communications from MTC with instructions on how to submit the form (it is important to note that the email has an incorrect due date of “November 30, 2018”).

Employers may complete the HIRD form by logging into their MTC Withholding Tax account and selecting the “File health insurance responsibility disclosure” hyperlink under the account alerts. Either employers or their payroll vendor may file the HIRD form, but ultimately employers are responsible for the filing. Under the law, employers who knowingly falsify or fail to file the form may be subject to a penalty of $1,000 – $5,000 for each violation.

The DOR has published FAQs on the HIRD filing available here. Employers can also contact the DOR’s customer service center at 617-466-3940 with any additional questions.

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The information and materials on this blog are provided for informational purposes only and are not intended to constitute legal or tax advice. Information provided in this blog may not reflect the most current legal developments and may vary by jurisdiction. The content on this blog is for general informational purposes only and does not apply to any particular facts or circumstances. The use of this blog does not in any way establish an attorney-client relationship, nor should any such relationship be implied, and the contents do not constitute legal or tax advice. If you require legal or tax advice, please consult with a licensed attorney or tax professional in your jurisdiction. The contributing authors expressly disclaim all liability to any persons or entities with respect to any action or inaction based on the contents of this blog.

Emerald Law – Emerald is a Client Compliance Consultant for Sequoia, where she works with our clients to optimize and streamline benefits compliance. In her free time, Emerald enjoys stand-up comedy, live music and writing non-fiction.