Massachusetts:

2024 Health Insurance Responsibility Disclosure (HIRD) Form Due 12/15/24

Background: The HIRD form is a state reporting requirement in Massachusetts launched in 2018. The HIRD form collects employer-level information about its employer-sponsored insurance (ESI) offerings.

The information reported will be used to assist MassHealth in identifying its members with access to qualifying (employer provided) health insurance who may be eligible for the MassHealth Premium Assistance Program.

Which employers must comply? In and out of state employers who had six or more employees residing in MA during the past 12 months.

Employers should receive an email from the Massachusetts Department of Revenue (DOR) through their MassTaxConnect (MTC) account by mid-November reminding them to complete the form by December 15th.

What is the deadline to complete the HIRD reporting? December 15, 2024. The form will be available electronically starting November 15^th.

Will payroll vendors complete the reporting on behalf of their clients? It’s possible.

Payroll vendors may file the HIRD form on MTC on behalf of their clients but will likely need to obtain input from employers regarding the health plans offered and employer contribution strategy.

Employers should be able to obtain most of the required information to complete their form from the plan Summary of Benefits & Coverage (SBC) and their corporate contribution strategy. If you have questions or need a copy of your plan’s SBC, please contact your IMA representative.

Steps to Complete the online form: On November 15, 2024, employers can complete the form by logging into their MTC account and selecting the “File health insurance responsibility disclosure” hyperlink under account alerts.

• IMA tip: If you have difficulty finding the filing link, scroll to the bottom of your MTC account home page, click “Accounts”, “Withholding Tax” and then “I want to”.

For issues logging into the MTC portal, follow the instructions provided on the MTC web page or call the DOR at 617-466-3940.

For more information, including FAQs, click here. Additionally, the Massachusetts DOR has a hotline dedicated to assisting employers which can be reached by dialing 617-466-3940 and choose the option to speak with a HIRD representative. 

IMA will continue to monitor regulator guidance and offer meaningful, practical, timely information. This material should not be considered as a substitute for legal, tax and/or actuarial advice. Contact the appropriate professional counsel for such matters. These materials are not exhaustive and are subject to possible changes in applicable laws, rules, and regulations and their interpretations.

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