Fair share contribution reporting

Employers subject to Massachusetts health care reform were required to file for the 2010 first quarter (October 1, 2009 through December 31, 2009) by February 15, 2010. All employers, including those who received waivers for previous quarters, must file. The Division of Unemployment Assistance sends reminder notices, but it is important to note you must file even if a reminder is not received.

For those employers who received waivers for previous quarters, this may be the first quarter in which both tests must be passed. The law changed on October 1, 2008, to require employers with over 50 employees to pass both the ‘contribution’ and ‘participation’ tests; or pass a 75% participation test:

Employers must offer all full-time employees (defined as working the lesser of 35 hours/week or the minimum payroll hours to be eligible for the benefit plan for full-time employees) with access to a health insurance plan where the employer contributes at least 33% towards the single premium
and
at least 25% of the employer’s eligible population must take the health insurance
or
75% of the employer’s eligible population must take the health insurance.

For employers with less than 50 employees, only one of the two tests must be passed. Employers can go online to https://fsc.detma.org to begin the filing process.