The Health Insurance Responsibility Disclosure (HIRD) form is a new state reporting requirement in Massachusetts in 2018. The HIRD form collects employer-level information about your employer-sponsored insurance (ESI) offerings. The HIRD reporting is administered by MassHealth and the Department of Revenue (DOR) through the MassTaxConnect (MTC) web portal. The HIRD form will assist MassHealth in identifying its members with access to qualifying ESI who may be eligible for the MassHealth Premium Assistance Program.
Any Massachusetts-based employer who currently has or had six or more employees in any month during the preceding twelve months will be required to complete the HIRD form annually. This includes employers who do not offer health insurance.
The form is designed to collect information relating to an employer’s sponsored insurance offerings and aid MassHealth and the DOR in identifying MassHealth enrollees with access to qualifying employer-sponsored insurance who may be eligible for the MassHealth Premium Assistance Program.
Hardship exception from the assessment if paying the assessment for an employer would pose an undue financial burden. Under the regulations, a hardship exemption is available for employers who are either: (1) suffering a financial hardship such that payment of the assessment is likely to result in closure of the business or a significant loss of employment; (2) subject to multiple assessments in a year; or (3) facing a significant employee turnover rate. Some employers – such as small businesses or those that are heavily dependent on governmental funding – are eligible for special consideration.
MassTaxConnect (MTC) web portal.