Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 118E, § 78

(a) The division shall create an employer healthcare coverage form. Every employer with 6 or more employees, doing business in the commonwealth, shall annually complete and submit the form under oath. The form shall indicate whether the employer has offered to pay or arrange for the purchase of health care insurance and information about such health care insurance such as the premium cost, benefits offered, cost sharing details, eligibility criteria and other information deemed necessary by the division; provided, that the information collected through the form shall not be used to deny or terminate MassHealth eligibility for non-disabled persons who would otherwise qualify for a program of medical benefits pursuant to this chapter who have access to employer sponsored health insurance.

The division may make arrangements with other agencies of the commonwealth, including the department of unemployment assistance and the department of revenue, to assist with the administration of this section. Employers shall provide supplemental information that is deemed necessary by the division or its designee upon request by the division. An employer receiving information that identifies, or could be used to identify, a MassHealth member or recipient of subsidized health insurance shall not use or disclose such information except as authorized by the division.

(b) Notwithstanding any general or special law to the contrary, information reported under subsection (a) that identifies individual employees by name or health insurance status or is protected health information shall not be a public record under clause Twenty-sixth of section 7 of chapter 4 or chapter 66. An employer who knowingly falsifies or fails to file any information required by this section, or its implementing regulation, shall be subject to a penalty of not less than $1,000 or more than $5,000 for each violation.