Employers with employees in Massachusetts are required to electronically submit the Massachusetts Health Insurance Responsibility Disclosure (HIRD) form each year. The form was newly launched in 2018, replacing and significantly streamlining the previous HIRD reporting process.

• Employers with six or more Massachusetts employees during the previous 12 months are required to complete the HIRD form. This requirement applies regardless of whether the employer is based in Massachusetts.
• The HIRD form is intended to assist MassHealth, which administers HIRD reporting requirements, in identifying members who have access to qualifying employer-sponsored insurance (ESI) and may be eligible for MassHealth premium assistance.
• The form only requests employer-level health plan information; it does not include any employee-level PHI.
• Employers must submit the HIRD form electronically. A preview of the electronic form can be accessed here.
• Employers must submit the HIRD form by logging on to their MassTaxConnect accounts, selecting “Withholding tax,” and then selecting “File health insurance responsibility disclosure.”
• The electronic form is available starting November 15 of each year and must be completed and submitted by December 15.