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Changes to Massachusetts Fair Share Contribution Filing and Testing Requirements Effective January 1, 2009

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Services for Real Estate Pros with Universal Benefit Plans

The Commonwealth of Massachusetts has increased the required frequency for employers’ Fair Share Contribution (FSC) filings. This mandated increase will become effective as of January 1, 2009. Employers will now be required to file an Employer Health Insurance Responsibility Disclosure (Employer HIRD) and to pay all required FSC assessments on a quarterly basis instead of an annual basis. In previous years, the only Employer HIRD filing deadline for Massachusetts employers was November 15 following the close of the applicable fiscal year. The FSC fiscal year runs from October 1-September 30.

The first quarterly FSC filing for 2009 is due February 15. It will cover the period of time from October 1, 2008 through December 31, 2008. Subsequent filings for the 2008-2009 fiscal year are due by May 15, August 15 and November 15, 2009. Employers are instructed to complete the FSC filings at the Employer Fair Share Contribution Service website.

Also effective January 1, 2009, the conditions by which an employer is determined to have made a fair and reasonable contribution to employee health coverage will become more stringent for companies with more than 50 employees. Under previous regulations, employers were considered to have made a fair and reasonable contribution to employee premiums if they satisfied the requirements of one of the two tests: the primary test which stipulates that at least 25% of full-time employees must be enrolled in the employer’s group health plan or the secondary test whereby the employer must contribute at least 33% to the premiums of the health plans for full-time employees working 90 days or more.

Under the new regulations effective January 1, employers with more than 50 full-time employees will only be exempt from FSC assessment if they satisfy the requirements of both of the aforementioned tests or if at least 75% of their full-time employees are enrolled in the employer’s group health plan.


Do you want more information on group benefits? Contact us today! We’re Universal Benefit Plans, based in Boston, Massachusetts.

Comments (2)

Bill Kennedy
Keller Williams Greenville Upstate - Greenville, SC
Homes For Sale Greenville SC

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Dec 13, 2008 03:03 PM
Mobile Austin Notary
Apostille/Authentication/Embassy Legalization, Notary Public, Loan Signing Agent & Process Server Services - Austin, TX
www.mobileaustinnotary.com

Thanks for the great information!Butterfly

Jan 29, 2009 02:59 AM