November 2022 Employee Benefits Compliance Alert
Release Date: November 23, 2022
2022 Massachusetts HIRD Form Filing Window Is Open for Employers; Deadline Is December 15, 2022.
1. What Do You Need to Do and What Is the Deadline?
Any Massachusetts employer with six or more employees in Massachusetts must file an annual Health Insurance Responsibility Disclosure (HIRD) form. Filing opened on November 15, 2022, on the MassTaxConnect (MTC) web portal. The HIRD form filing is due no later than December 15, 2022.
2. Why Do You Need to File a HIRD Form?
The HIRD form is a state reporting requirement that collects information about your employer-sponsored insurance (ESI). The HIRD form will assist the MassHealth program in identifying its members with access to qualifying ESI who may be eligible for the MassHealth Premium Assistance Program. There are no fines or penalties related to your completed HIRD form.
3. How Do You Count Employees for HIRD filing purposes?
If you employ or employed six or more employees in Massachusetts in any month from December 15, 2021, through December 14, 2022 (which precedes the December 15, 2022, due date), you will need to submit a HIRD form. The employee population can consist of full-time, part-time, or any employee who is hired to perform work for a wage or salary in Massachusetts, regardless of whether the employer is required to file a Department of Unemployment Assistance (DUA) report.
4. What Information Will the HIRD Form Require?
The HIRD form consists of questions related to each medical plan that you offer. You may be asked to provide information regarding:
- Eligibility waiting periods.
- Deductibles and out-of-pocket maximum levels.
- Minimum hours worked per week to qualify for health insurance.
- Any eligibility categories, e.g., full-time, part-time, salary, hourly.
- Plan Year/Renewal Date.
- Monthly cost for each plan, including employer and employee cost share.
5. How Do You File the Form?
The Commonwealth of Massachusetts provided the following instructions on filing through the MTC web portal:
- Log into your MTC withholding account here.
- Select the “File health insurance responsibility disclosure” hyperlink under the account alerts.
If you do not have an MTC account, or if you forgot your password or username, you may follow the instructions provided on the MTC web page (https://mtc.dor.state.ma.us/mtc/_/#1) or contact DOR at 617-466-3940.
6. Where Can You Get More Information?
Massachusetts has released Frequently Asked Questions related to the HIRD form. These FAQs can be found at the following link:
Note: This alert constitutes compliance advice from the Fred C. Church Agency as your employee benefits broker and does not establish an attorney-client relationship with the recipient, who is free to consult with legal or tax counsel of their own choosing.