Massachusetts Healthcare Mandate

Massachusetts laws enacted in April of 2006, and effective July 1, 2007, established healthcare mandates for both employers and individuals. The mandates require individuals to have health insurance coverage. The mandates also require employers to either offer health insurance or access thereto. While not exhaustive, the following lists the key provisions of the new law. The enclosed links provide more information, including frequently asked questions and details on penalties for failure to meet the mandates.

Healthcare Mandate for Employers

  • Affects employers with 11 or more full-time equivalent employees
  • Requires the maintenance of a Section 125 Plan
  • Collection of Health Insurance Responsibility Disclosure forms
  • Certain employers are responsible for ‘Fair Share Contributions’

More information is available on the Massachusetts Department of Revenue website.

Healthcare Mandate for Individuals

  • Massachusetts residents age 18 years or older must have health insurance
  • Residents prove coverage by filing Schedule HC with their income tax return
  • Health plan subscribers who are residents will receive Form MA 1099-HC
  • Penalties apply to those required to have, but who cannot prove coverage

More information is available on the Massachusetts Department of Revenue website.

Commonwealth Connector

The Connector is an Authority, under the Executive Office for Administration & Finance, which seeks to connect individuals and small businesses with health insurance products. Individual programs are for those uninsured individuals whose income falls within certain guidelines and who meet other qualifications. The Connector connects eligible Massachusetts residents and certain small businesses with certified health plans.

Additional information available on the MA Health Connector website.