Are the Individual Mandate, Section 125 eligibility and Fair Share assessment requirements based on where an employee works or where an employee lives?
The MA individual mandate to have insurance by July 1, 2007 applies to anyone who lives in MA. The MA mandate that requires employers to open their Section 125 plan to employees allows all employees who work in MA to participate in that Section 125 plan. So an employee living in NH or CT, but working in MA, would not be mandated to secure MA insurance but would be allowed to secure their own individual insurance in their state and run it through their MA employer’s Section 125 plan. 5. If an employee currently purchases an individual Commonwealth Choice plan through their employer’s Section 125 plan but comes up short with payment because their paycheck isn’t enough to cover the health deduction, how does the employee “revert” to a direct, non-125 plan without experiencing a gap in coverage? The employer is not responsible for any shortfall amount or for coordinating payment of any shortfall amount. How this will be handled by the Health Connector depends on whether the shortfall comes
