Starting tomorrow, the Commonwealth of Massachusetts will implement a new Health Insurance Responsibility Disclosure (HIRD) form for employers.

The new form is different than the HIRD form established under the 2006 Massachusetts Health Care Reform law and later repealed in 2013.

The purpose of the new HIRD form is to collect employer-level information about company-sponsored insurance offerings, to assist the state in identifying individuals with access to employer-sponsored insurance who may be eligible for MassHealth’s Premium Assistance Program.

MassHealth is the state’s Medicaid health-insurance program for low-income residents.

This will help some employers to avoid the EMAC Supplement tax, while still ensuring comprehensive insurance coverage for employees.

• Employers will have to complete the HIRD form once ” annually, in November ” detailing the health insurance benefits that they offer their employees.
• The form will be accessible through the Department of Revenue’s MassTaxConnect online portal.
• Employers have until November 30 to complete the form. There will be no penalty this year for employers who fail to complete the new HIRD form.

Unlike the old HIRD form, employees do not have to fill out the document. Only the employer is required to fill it out.

Here is an overview of the Premium Assistance Program and additional details for employers who are interested in the program.

Read HIRD Form FAQs

Need more information? Contact Katie Holahan at kholahan@aimnet.org.