Introduction
Employer HIRD Information
Employee HIRD Information
Employee HIRD Forms
Additional Information
 

 

Introduction: Health Insurance Responsibility Disclosure (HIRD)

Employer HIRD: Under Massachusetts health reform, employers with 11 or more Full-Time Equivalents (FTEs) are required to regularly submit information via the Employer HIRD (The Employer Health Insurance Responsibility Disclosure.) The Employer HIRD is an electronic report that collects information about employer compliance with the M.G.L. c. 151F requirement to adopt and maintain a Section 125 Cafeteria Plan, as well as other types of data about health benefits.
 

Employee HIRD: Massachusetts employers with 11 or more Full-Time Equivalents (FTEs) must also collect an Employee HIRD form from each employee that declines to enroll in employer-sponsored insurance or declines to use the employer's Section 125 Cafeteria Plan to pay for health insurance. 
 

 

Employer Health Insurance Responsibility Disclosure (HIRD)

  • Massachusetts employers with 11 or more FTEs, including local government entities, are required to file Employer HIRD information online through the Fair Share Contribution (FSC)/Health Insurance Responsibility Disclosure (HIRD) electronic filing. There is no requirement to submit a paper Employer HIRD report to the Division of Health Care Finance and Policy or any other state government entity.

  • The Fair Share Contribution (FSC)/Health Insurance Responsibility Disclosure (HIRD) electronic filing allows employers to file a Fair Share Contribution report with the Division of Unemployment Assistance (DUA) and then be automatically transferred to the Division of Health Care Finance and Policy's website to file the Employer HIRD. The joint filing must be completed in accordance with DUA filing requirements. For more information about filing, please visit http://www.mass.gov/lwd/unemployment-insur/fair-share-contribution-fsc/.

  • The Employer HIRD collects information about employer compliance with the M.G.L. c. 151F requirement to adopt and maintain a Section 125 Cafeteria Plan, which protects employers from being potentially liable for a Free Rider Surcharge. It also asks questions about employer-sponsored health insurance coverage in Massachusetts, such as costs of health insurance premiums, waiting periods, benefit design, and coverage trends.

 

Employee Health Insurance Responsibility Disclosure (HIRD)

  • Massachusetts employers of 11 or more FTEs must collect an Employee HIRD form from each employee that declines to enroll in employer-sponsored insurance or declines to use the employer's Section 125 Cafeteria Plan to pay for health insurance.

  • Each employee must sign the form each time he or she declines participation in the employer's group health plan or in the employer's Section 125 plan. The employer is required to retain each employee's form for a period of three years from the day the form was signed.

 

Employee HIRD Forms:

Please note: The HIRD forms no longer have a specific year delineated on the form.  The forms may be reused from year to year. 

*The Microsoft Word file contains the text of the HIRD form for the disabled and visually impaired who wish to access this information using a screen reader and a text file.

 

Additional Resources