Code of Massachusetts Regulations
956 CMR - COMMONWEALTH HEALTH INSURANCE CONNECTOR AUTHORITY
Title 956 CMR 10.00 - Health Insurance Responsibility Disclosure
Section 10.03 - Employer HIRD Report
Universal Citation: 956 MA Code of Regs 956.10
Current through Register 1531, September 27, 2024
(1) General Requirements. Each Massachusetts Employer with eleven or more Full Time Equivalent Employees shall report the following information in an Employer HIRD Report specified by the Connector.
(a)
Reporting
Employer. An Employer has 11 or more Full Time Equivalent
Employees if the sum of total payroll hours for all Employees for a calendar
quarter, divided by 500, is greater than or equal to 11. In calculating payroll
hours:
1. For each Employee with more than 500
payroll hours for the Employer, the Employer shall include 500 payroll
hours.
2. Payroll hours include all
hours for which an Employer paid wages including, but not limited to, regular,
vacation, sick, Federal Medical Leave of Absence, short term disability, long
term disability, overtime and holiday hours.
3. The Employer shall include the payroll
hours of Seasonal Employees but shall not include the payroll hours of
Independent Contractors as defined in
956 CMR
10.02.
4. An Employer who is determined to be a
successor under M.G.L. c. 151A shall include the payroll hours of the
predecessor's Employees during the determination period.
(b)
Required
Information. Each Reporting Employer is required to report the
following information:
1. Employer Legal
Name;
2. Employer DBA
Name;
3. Employer FEIN;
4. Division of Unemployment Assistance
Account Number;
5. Whether the
Employer adopts and/or maintains a Section 125 Cafeteria Plan in accordance
with the requirements of the Connector;
6. Whether the employer collects Employee
HIRD forms from employees that decline to participate in group health plan or
Section 125 plan;
7. Whether the
Employer contributes to the premium cost of a group health plan for its
Employees;
8. If the Employer
contributes to the premium cost of a group health plan for its Employees, the
employer contribution percentage for each employee category if the percentage
varies by category.
9. If the
Employer contributes to the premium cost of a group health plan for its
Employees, the total monthly premium cost for the lowest priced health
insurance offered for an individual plan and a family plan.
10. If the Employer offers an Employer
sponsored group health plan, the open enrollment period of the Employer
sponsored plan.
11. Information
about the Employer's full-time criteria:
a.
payroll hours per week does your firm require an employee to work to be
considered full time;
b. minimum
number of payroll hours per week that firm requires an employee to work to be
considered eligible for full-time health plan benefits;
c. whether firm offers participation in a
multiemployer health plan to any full-time employees during the applicable base
period;
d. how many months a
full-time employee must work at firm before he or she is eligible for health
benefits?
(c)
Employee Leasing Company Arrangements. If and to the
extent there is an arrangement between Client Company and an Employee Leasing
Company, the Client Company is the Employer for purposes of M.G.L. c. 118G with
respect to itself and its Employees covered by the arrangement. Nothing in
956 CMR 10.00 prohibits the
Client Company from executing an agreement with the Employee Leasing Company
that assigns responsibility for filing the Client Company's Employer HIRD
Report to the Employee Leasing Company. If the Employee Leasing Company fails
to comply with such an agreement, the Client Company will continue to be
responsible for compliance with
956 CMR 10.00. If an Employee
Leasing Company files the Employer HIRD Report on behalf of its Client
Companies, it shall file a separate report for each Client Company.
(2) Required Filings.
(a)
Due
Dates. Each Reporting Employer shall submit its Employer HIRD
Report with its Fair Share Contribution filing in accordance with the filing
requirements of the Division of Unemployment Assistance. If an Employer is
permitted to submit the Fair Share Contribution filing once a year, the
Employer may file only one Employer HIRD Report per year.
(b)
Employer
Attestation. All Employer HIRD reports shall be made under the
pains and penalties of perjury. A Reporting Employer must designate a
responsible individual authorized to verify and certify the accuracy of the
Employer HIRD information submitted.
(c) The Connector may change reporting
requirements, including specified forms and filing deadlines by administrative
bulletin.
(3) Data Verification.
(a)
Verification.
Each Reporting Employer must submit any additional documentation requested by
the Connector to verify the accuracy of the data submitted.
(b)
Audit. The
Connector may, upon notice to the Reporting Employer, inspect and copy any
records necessary to verify the accuracy of the information
submitted.
(c)
Data
Matches. The Connector will initiate data matches, as permitted by
law, with the Division ofUnemployment Assistance and the Department of Revenue
to verify the accuracy of the data submitted by the reporting
Employer.
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