All Massachusetts employers with six or more employees must submit a Health Insurance Responsibility Disclosure form (“HIRD Form”) to MassHealth through the MassTaxConnect web portal by November 30, 2018.

In November 2017, Massachusetts amended Chapter 118E of the General Laws to include a new Section 78, which requires all employers with six or more employees to submit a new HIRD Form on an annual basis, by November 30 each year.  The HIRD Form collects information about employer-sponsored insurance and is designed to assist MassHealth in identifying its members with access to employer-sponsored insurance.  This requirement applies to Massachusetts employers who either: (a) at the time of submission, have six or more employees; or (b) had six or more employees in any month during the past 12 months preceding the due date of the Form.

Notably, employers must submit a separate HIRD Form for each Federal Employer Identification Number issued to the company, and employers must submit a HIRD Form even if they do not offer insurance.  Employers who fail to file the required HIRD Form(s) or who knowingly falsify the information provided on the HIRD Form(s) will be subject to a penalty between $1,000 and $5,000 for each violation.

Please do not hesitate to contact a member of the Labor, Employment and Employee Benefits Group if you have any questions about the HIRD Form requirements.