Massachusetts HIRD Reporting: Key Deadlines and Requirements for Employers

News November 4, 2025

The Health Insurance Responsibility Disclosure (HIRD) form is an important annual reporting requirement for Massachusetts employers. Introduced in 2018, the HIRD form collects information about an employer’s health insurance offerings to help MassHealth identify members who may have access to employer-sponsored insurance (ESI) and qualify for the MassHealth Premium Assistance Program. The form is administered by MassHealth and the Department of Revenue (DOR) through the MassTaxConnect web portal.

Employers with 6 or more employees—including all categories of employees (full-time, part-time, and temporary employees)—are required to complete the HIRD form each year. Employee counts are based on quarterly wage reports submitted to the Department of Unemployment Assistance (DUA) within the past 12 months. This requirement applies to both in-state and out-of-state employers with employees in Massachusetts.

The 2025 HIRD reporting period opens November 15 and closes December 15. Employers must file electronically through their MassTaxConnect account; no paper submissions are accepted. While businesses that have closed are exempt, all other employers meeting the threshold should ensure timely submission to remain compliant with M.G.L. Chapter 118E, Section 78.  The HIRD form may be filed electronically on MTC by either you or your payroll company; however, it is your responsibility as the employer to ensure that the HIRD form is timely filed.

Health Insurance Responsibility Disclosure (HIRD) FAQs | Mass.gov