Certain Employers Must Also Comply with Contribution Requirements

A new law in Massachusetts requires certain employers to file an annual report concerning health care coverage.

Health Care Coverage Form
The state is expected to create an employer health care coverage form. Every employer doing business in Massachusetts with 6 or more employees must annually complete and submit the form under oath.

The form must indicate whether the employer has offered to pay or arrange for the purchase of health insurance and must contain information about such health insurance (e.g., the premium cost, benefits offered, cost sharing details, eligibility criteria, and other information the state deems necessary).

The information collected through the form must not be used to deny or terminate MassHealth eligibility for non-disabled persons who would otherwise qualify for a program of medical benefits under state law who have access to employer sponsored health insurance.

An employer receiving information that identifies (or could be used to identify) a MassHealth member or recipient of subsidized health insurance must not use or disclose such information except as authorized by the state.

The provisions above are currently in effect. However, note that certain changes to the law are effective December 31, 2019. Click here to read the text of the law.

Note: Certain employers also must comply with the Employer Medical Assistance Contribution (EMAC). The EMAC applies to employers with 6 or more employees in Massachusetts--regardless of whether the employer offers health coverage to its employees. Click here for more information on health care contributions, including details on the Employer Medical Assistance Contribution Supplement.

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