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Group lnsurance Coverage Part-time employees are eligible for the same group life and health insurance, at the same rates as those for full-time employees. They may also purchase optional insurance coverage, including dental/vision, at the same rates as those for full-time employees.
EMPLOYER REQUIREMENTS UNDER MASSACHUSETTS LAW Current Massachusetts law requires employers with 11 or more full-time equivalent employees (FTE) to make a fair and reasonable contribution to their employees health insurance or pay a Fair Share Contribution (FSC) of up to $295 per employee per year to the state.
Minimum 25% participation by full-time Massachusetts employees in the employers group health plan, and the employer must make some financial contribution toward the coverage; or. Employer offers to contribute at least 33% of premium cost for full-time Massachusetts employees who have worked at least 90 days.
Penalties for Tax Year 2022 for Non-Compliance with the Individual Mandate Individual Income Category*150.1-200% FPL250.1-300% FPL Penalty $23/month $276/year $67/month $804/year
Employers in Massachusetts with fewer than 50 full-time employees are not required to offer health insurance coverage. A business that has 50 or more full-time employees is required to provide health insurance options in Massachusetts.

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A small business can offer health and/or dental insurance to their employees if they: Have between 1 and 50 full-time equivalent (FTE) employees. Note: The business must have at least one full-time equivalent employee other than owners, partners, or their family members.
Who is required to complete the HIRD form? State law1 requires every employer with six or more employees to annually submit a HIRD form. If you are an in-state or out-of-state employer who had six or more employees within Massachusetts during the past 12 months, you are required to complete the HIRD form.
Massachusetts requires everyone to have health insurance or face a tax penalty if someone doesnt have coverage. Employers are asked to help Massachusetts maintain its near-universal health insurance rate by connecting employees losing MassHealth coverage to new health coverage.

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