What is the Health Insurance Responsibility Disclosure (HIRD) filing?

Written by
Karynn Needel

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The state of Massachusetts requires all Massachusetts employers with more than 6 employees to comply with the Health Insurance Responsibility Disclosure (HIRD) filing. This was adopted as part of the 2018 revisions to the Commonwealth’s Employer Medical Assistance Contribution (“EMAC”) legislation. 

The Health Insurance Responsibility Disclosure (HIRD) form is a state reporting requirement in Massachusetts. The HIRD form collects employer-level information about your employer-sponsored health insurance (ESI) offerings.

Employers are not required to report information about HRAs, health FSAs or HSAs on the HIRD form.

The goal of the filing is to inform MassHealth about employers’ health insurance offerings and assist MassHealth in identifying its members with access to qualifying insurance policies that may be eligible to enroll in the MassHealth Premium Assistance Program.

Key information:

  • Employers who have or have had six or more employees in any month during the 12 months preceding December 15th are required to complete the form. 
  • This filing must be completed annually with the first filing due on 12/15/19.  Non-filing carries potential penalties.
  • Employers who do not offer health insurance are still required to log into MTC and submit the HIRD form.
  • The filing has to be completed through the MassTaxConnect (MTC) web portal.

The HIRD form requires specific information about health insurance plans and should be completed in cooperation with whoever in your organization administers these plans.

It is critical that whoever processes your payroll sets up access to this portal, in order to either submit the filing or provide access to the appropriate person to submit the filing.

If you need assistance we suggest you begin with your payroll provider.  If you have other general compliance questions,  we are here to help! Contact us at insource@insourceservices.com or (781) 235-1490.