October 8, 2014

Massachusetts – Final Repeal of Employer Mandates (article)

As mentioned in the July 2014 Benefit Beat, the Massachusetts Commonwealth’s Health Insurance Connector Authority Board held a public hearing for purposes of collecting comments, ideas, and information concerning the repeal of the employer obligations under this law.  Subsequent to the hearing, the Board voted unanimously to issue the final repeal of the Fair Share Contribution, Section 125 Requirement, the Free Rider Surcharge and HIRD reporting regulations.  Technically, these provisions under the statutes had already been repealed; however, the implementing regulations were still in force until the Board took action to repeal them.


It is important to note that the MA-Form 1099-HC is still required to be provided to employees covered under an employer’s group health plan for purposes of providing proof of insurance when filing their state tax return.  Generally, insurers provide the 1099-HC to covered individuals or by employers sponsoring self-funded health plans.


The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.

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