Vision Payroll has learned from informal discussions with the Massachusetts Division of Unemployment Assistance that some taxpayers may have incorrectly received letters indicating that they were exempt from filing the Fair Share Contribution Report for 2009. As a precaution, Vision Payroll is recommending that taxpayers that have received this letter file the Fair Share Contribution Report regardless. It is generally better to file a form unnecessarily than to not file a form that is required. Contact Vision Payroll if you have any questions or need assistance filing the Fair Share Contribution Report or the Employer Health Insurance Responsibility Disclosure (HIRD) Report.