Tag Archives: Massachusetts Department of Revenue

Massachusetts Employers Must Complete New Health Insurance Responsibility Disclosure Form by November 30

Massachusetts employers with six or more employees are required to annually submit the new Health Insurance Responsibility Disclosure (“HIRD”) form, regardless of whether they offer health insurance to their employees or not. The Massachusetts Department of Revenue (DOR) recently issued guidance on the new HIRD reporting requirements. An individual is considered to be an employee if the employer has included such individual in the quarterly wage report to the Department of Unemployment Assistance during the past 12 months. The new HIRD form only consists of a single employer form, which only needs to be completed once annually. The old HIRD form consisted of an employer form and an employee form, which required separate forms completed and signed by each employee who declined to enroll in employer-sponsored insurance (“ESI”) or the Employer’s Section 125 Cafeteria Plan to pay for health insurance.

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