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Legal Memorandum: Employer Health Insurance Responsibility Disclosure Form

Issue: Under Massachusetts’ law and the ActProviding Access to Affordable, Quality, Accountable Health Care, 2006 Mass. Acts ch. 58 (the ‘Act’)and the corresponding regulations (114.5 Mass. Code Regs. 16.00, 17.00, 18.0 (proposed June 30, 2006; to be effective Oct. 1, 2006)), how will employers report compliance?

Area of Law: Employee Law, Insurance Law
Keywords: Health Insurance Responsibility Disclosure (HIRD); Employer fair share contribution; Free rider surcharge
Jurisdiction: Massachusetts
Cited Cases: None
Cited Statutes: 2006 Mass. Acts ch. 58, § 42; 114.5 Mass. Code Regs. 16.00, 16.05(1), 17.00, 17.06(2) 18.0, 18.01, 18.03 (1)(a), 18.03(2); Mass. Gen. Laws, ch. 118G, § 6C
Date: 08/01/2006

Every employer, as well as every employee, must complete, sign under oath, and submit a form entitled, “Health Insurance Responsibility Disclosure” (HIRD).  The form indicates whether the employer offered to pay for, or arrange for purchase of, health care insurance for the employee; whether the employee accepted or declined such offered coverage; and, if the employee declined, whether the employee has alternative health insurance coverage.  If the employee declines coverage offered by the employer, the employee must state that he or she will be legally responsible for his or her health care costs and may be subject to sanctions.  2006 Mass. Acts ch. 58, § 42 (to be codified at Mass. Gen. Laws, ch. 118G, § 6C).  See also 114.5 Mass. Code Regs. 18.01 (proposed June 30, 2006; to be effective Oct. 1, 2006).  The applicable proposed regulation sets forth the detailed information the employer must provide on the form.  See id., 18.03 (1)(a) (proposed June 30, 2006; to be effective Oct. 1, 2006).  The initial HIRD form will be due on May 15, 2007.  Id., 18.03(2) (proposed June 30, 2006; to be effective Oct. 1, 2006).

Employers also must file with, or make available to, the Division of Health Care Finance and Policy any information necessary for calculating the Employer Fair Share Contribution.  114.5 Mass. Code Regs. 16.05(1) (proposed June 30, 2006; to be effective Oct. 1, 2006).

Employers also must file with, or make available to, the Division of Health Care Finance and Policy any information necessary for […]

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