If your small business employed a minimum of six employees (full or part-time) in any month during the 12 months prior to the reporting due date, Massachusetts state law requires you to submit your employer-sponsored insurance offerings on the Health Insurance Responsibility Disclosure form (HIRD). Employers are required to file the HIRD form even if no group health insurance is offered.

The HIRD reporting period begins November 15^th and the final due date is December 15^th for the current filing year.

For more information, visit https://www.mass.gov/info-details/health-insurance-responsibility-disclosure-hird-faqs