Reminder: Massachusetts’ Health Insurance Responsibility Disclosure form is Due December 15

As a reminder, employers with six or more Massachusetts employees must complete and submit the state’s annual Health Insurance Responsibility Disclosure (HIRD) form by December 15, 2023. The year's form will be made available on November 15, 2023. 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.

The requested information includes 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 their PEO to discuss how information will be gathered. Ultimately it is the employer’s responsibility to ensure the form is filed on time.

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 on time. If you have questions on the HIRD form or other compliance responsibilities, contact your OneDigital consultant.

For other Massachusetts compliance news, check out this piece: Massachusetts Adds Special Enrollment Period for Loss of COBRA Coverage