Reminder: Massachusetts’ Health Insurance Responsibility Disclosure Form is Due December 15
Author
Article Summary
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.
Prepare to File the 2025 Massachusetts HIRD Form by December 15
Quick Look
- 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, 2025.
- This year’s form will be made available on November 15, 2025.
- HIRD forms must be filed electronically.
Who Must File the Massachusetts HIRD Form?
Employers are considered to have a Massachusetts employee if they include 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.
Out-of-State Employers
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 on the HIRD Form?
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
Filing Requirements for PEO Members and Payroll Company Users
Professional Employer Organizations (PEOs)
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 in a timely manner.
Payroll Companies
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.
Frequently Asked Questions
When is the Massachusetts HIRD form due?
The Massachusetts HIRD form must be filed by December 15, 2025. The form will be available starting November 15, 2025.
Who needs to file the Massachusetts HIRD form?
Employers with six or more Massachusetts employees must file the HIRD form, even if they don't offer group health insurance coverage.
What counts as a Massachusetts employee for HIRD purposes?
An employee is considered a Massachusetts employee if they were included in your quarterly wage report to the Department of Unemployment Assistance, or for out-of-state employers, if they perform work in Massachusetts.
Do I need to include employee personal information on the HIRD form?
No. The HIRD form requires employer-level plan information only. Employee Personally Identifiable Information should not be included on the form.
Can my PEO or payroll company file the HIRD form for me?
Yes, but it remains the employer's responsibility to ensure the form is filed in a timely manner with all necessary information.
If you have questions about the HIRD form or other Massachusetts compliance requirements, reach out to a OneDigital compliance 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.