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December 20, 2022Massachusetts employers with six or more employees must annually submit a health care coverage reporting form, referred to as the Health Insurance Responsibility Disclosure (HIRD). The HIRD form has been available to be filled out electronically starting Nov. 15, and must be completed by Dec. 15, 2022.
HIRD Form Overview
The HIRD form collects employer-level information about employer-sponsored insurance (ESI) offerings. The latest HIRD form is different from the old HIRD form that was repealed in 2014. The old HIRD form consisted of an employer form and an employee form, which required separate forms to be completed and signed by each employee who declined to enroll in ESI or the employer’s Section 125 cafeteria plan.
In contrast, the current HIRD form consists of a single employer form, which only needs to be completed once annually and does not contain any personal employee information. It will be used to inform MassHealth about employers’ ESI offerings and allow more MassHealth members to enroll in Premium Assistance.
Annual Health Coverage Reporting
Jan. 31
Employers that sponsor an employer sponsored health plan must provide Form 1099-HC by Jan. 31 of each year. Most carriers will issue this form on behalf of employers.
Dec. 15
Covered employers must electronically complete the HIRD form by Dec. 15. This reporting requirement is in addition to the Affordable Care Act’s (ACA) federal employer reporting requirements under Internal Revenue Code Sections 6055 and 6056.
Submitting the HIRD Form
The HIRD reporting is administered by MassHealth and the Department of Revenue (DOR) through the MassTaxConnect (MTC) web portal. The MTC is where employer-taxpayers register to file returns, forms and make tax payments. To file the HIRD form, employers log in to their MTC account, select the “Withholding tax account,” and then select the “File health insurance responsibility disclosure” hyperlink.
The form must be completed electronically, and paper forms or any substitution of the form will not be accepted. The DOR has issued FAQs that provide more information on the HIRD requirement.
The HIRD form has been available to be filled out electronically starting Nov. 15, and must be completed by Dec. 15.