Top 10 Highest Compensated Employees Report Data Submissions

Overview

CHIA collects employee compensation reports annually from acute hospitals. Hospitals must submit their data in accordance with 957 CMR 9.00.

Hospitals that complete IRS Form 990 will see that CHIA’s collection effort is similar as it utilizes the same definitions for salary and benefits data points. Unlike IRS Form 990, for CHIA’s data collection the top 10 highest compensated employees must be listed regardless of title or salary threshold.

Submission Resources

Top 10 Blank Report (PDF) Top 10 Report Filing Instructions (PDF) Top 10 Report User Guide (PDF)

Submission Deadline

All data submission forms for CY 2024 are due no later than August 15, 2026.

Reporting Requirements

Regulation 957 CMR 9.00 governs the financial reporting requirements for acute and non-acute hospitals, including hospital cost reports, charge books, and quarterly and annual hospital financial data filings. Each acute hospital shall report to CHIA the total compensation annually, including salary and benefits information, paid by the acute hospital and/or any related organization.

The Top 10 Highest Compensated Employees Report includes:

Employee name
Title and position description(s)
Specialty
Base compensation
Bonus and incentive compensation
Other reportable compensation
Retirement and other deferred compensation
Non-taxable benefits
Employment status (current or former employee) as of date of submission to CHIA

Registration Instructions

New users must register to submit data via CHIA Submissions.

Complete User Agreement

Complete and sign theCHIA Data Reporter User Agreement(DRUA) after reviewing the DRUA instructions. Note that each individual user for an organization must complete the form.

Submit User Agreement

Submit the completed Data Reporter User Agreement to DL-Data-Submitter-HelpDesk@chiamass.gov. You will be notified when your account is ready to use.

For help with registration, email DL-Data-Submitter-HelpDesk@chiamass.gov or call 617-701-8100 (9am-5pm Monday through Friday).

Hospital and Health System Financial Performance Data Submissions

Find submission requirements and instructions for hospitals reporting financial performance data to CHIA, including quarterly and annual filing specifications.

CHIA Regulations (CMR)

Access CHIA's regulations governing health care data collection and reporting in Massachusetts, including current rules, administrative bulletins, and hearings.