Prepare to File the 2024 Massachusetts HIRD Form by December 15

As a reminder, employers with six or more Massachusetts’ employees need to complete and submit the state’s annual Health Insurance Responsibility Disclosure (HIRD) form by December 15, 2024. This year’s form will be made available on November 15, 2024. HIRD forms must be filed electronically.

Employers are considered to have a Massachusetts employee if they included the individual in the required quarterly wage report submitted to the Department of Unemployment Assistance. Employees in all employment categories over the last 12 months are included. For out-of-state employers that do not file a quarterly wage report, a person is considered a Massachusetts employee if they are hired, full-time or part-time, for wage or salary to perform work in Massachusetts. Any employer who meets the requirement must submit the HIRD form, even if they do not offer group health insurance.

What information is required?

The HIRD form collects employer-level information about the employer’s group health plan. Employee Personally Identifiable Information is not required and should not be included on the form.

Among the information requested is the following:

• Employee monthly contribution
• In-network deductible
• In-network out-of-pocket maximum
• Eligibility requirements to participate in the plan
• Plan year
• Total monthly cost of the plan

Employers that are part of a Professional Employer Organization (PEO) should contact the PEO to discuss how information will be gathered. Ultimately it is the employer’s responsibility to ensure the form is filed timely.

Employers may use a payroll company to file their tax information, but as with a PEO member, they should make sure that the payroll company has all of the necessary information to file the form timely.

Stay ahead of the deadline. If you have questions on the HIRD form or other compliance responsibilities, contact your OneDigital consultant to avoid any last-minute complications.

Ensure your business is ACA-compliant and avoid reporting mistakes! Check out our Affordable Care Act (ACA) Reporting Requirements – FAQ for answers to common questions. Stay ahead of reporting deadlines and keep your organization on track.