In order to ease an additional reporting requirement placed on employers by Chapter 58 of the Acts of 2006, DUA has made it possible for employers to file both the FSC and the HIRD information in a single on-line session.
For 2007 and 2008 annual filings, HIRD questions are included in the FSC filing. Employer HIRD filing will not be required for the 10/1/08 - 12/31/08 1 st quarter 2009 filing. Beginning 2 nd quarter 2009, DUA will navigate employers to the DHCFP Website upon completion of FSC filing in order to complete HIRD requirements.
HIRD questions address such items as whether employers with 11 full-time equivalent employees have set up a Section 125 Cafeteria Plan (IRS code), a qualified health insurance plan where employees can pay group insurance premiums on a pre-tax basis. HIRD related questions included in the DUA filing also facilitate the reporting of additional information required by DHCFP.