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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