THESE UPDATES ARE OFFERED FOR INFORMATIONAL PURPOSES ONLY AND DO NOT CONSTITUTE LEGAL ADVICE OR RECOMMENDATION
The Health Insurance Responsibility Disclosure (HIRD) form is a new Massachusetts reporting requirement in 2018. The HIRD form collects information about employer-sponsored insurance (ESI) offerings. Massachusetts law requires every employer in Massachusetts with six or more employees to submit a HIRD form. The HIRD reporting is administered by the Massachusetts Department of Revenue through the MassTaxConnect (MTC) web portal. The HIRD forms are due each year on November 30th.
The Massachusetts Department of Revenue (DOR) issued a set of frequently asked questions about the new HIRD reporting requirement (https://www.mass.gov/files/documents/2018/10/24/health-insurance-responsibility-disclosure-FAQ.pdf.) In addition, the Department of Revenue’s customer service center has HIRD representatives available to answer questions (617-466-3940).
The HIRD Form will collect information about the employer’s insurance offerings, including:
• Summary of benefits for all available health plans
• Eligibility criteria for insurance offerings
• Total monthly premiums of all available health plans
• Employer and employee shares of monthly premiums
Although the form may be filed by either the employer or the payroll company, it is the employer’s responsibility to ensure that the HIRD form is timely filed.