Massachusetts Fair Share Contribution Overview

In April of 2006, the Massachusetts health insurance legislation required employers with eleven or more full-time employees to file a Fair Share Contribution Report (FSC). Employers who do not make a reasonable contribution to their employees’ health insurance are required to pay per employee FSC to the Commonwealth Care Fund.

The current Fair Share rate is $73.75 per full-time employee per quarter. Determination of an employer’s liability is based on self-reported data filed by the employer. In addition to the FSC report, an employer must file the employer health insurance responsibility disclosure report (HIRD). This report includes information on the company’s health insurance plans. Requiring an employer to file does not mean that the employer will owe a contribution.

You can visit the Massachusetts Employer Fair Share Contributions On-Line Reporting and Payment System by following this link: https://fsc.detma.org/

Updated: May 2012

If you have any additional questions please contact Feeley & Driscoll's Boston Accounting team by Email or call us at 1 (888) 875-9770.

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