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New Hire Reporting
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Purpose of New Hire Reporting Program |
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Requirements |
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Rules for Specific Types of Employment |
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Frequently Asked Questions |
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Need Help? |
To facilitate the accurate and prompt determination of child support obligations, Chapter 81 of the Laws of 1995 required that all employers report to the New York State Department of Taxation and Finance certain identifying information about each newly hired employee. This information was required for employees hired on or after March 1, 1996.
Subsequently, federal welfare reform legislation (the Personal Responsibility and Work Opportunity Reconciliation Act of 1996; Public Law 104-193) was enacted which specifies employer reporting responsibilities and requires that all states implement New Hire reporting programs. Chapter 398 of the Laws of 1997 conformed the existing New York State program to the federal requirements, effective October 1, 1997.
The following is a summary of the new hire rules as they apply to employees hired on or after October 1, 1997.
All employers must report to the New York State Department of Taxation and Finance certain identifying information about each newly hired or rehired employee working in New York State.
| An employer for new hire purposes is defined the same as for federal income tax withholding purposes (Section 3401(d) of the Internal Revenue Code of 1996). This includes employers of domestic help, labor organizations (including hiring halls), and governmental entities (except for federal agencies, which report directly to the National Directory of New Hires). | |||||||||||||
| Employers have 20 calendar days from the hiring date to report newly hired or rehired employees who will be employed in New York State. If an employer reports by magnetic media (magnetically) or electronically, the employer must report using two monthly submissions (if needed) not less than 12 nor more than 16 days apart. | |||||||||||||
| Employers must use the first day compensated services are performed by an employee as the hiring date. This would be the first day any services are performed for which the employee will be paid wages or other compensation, or the first day an employee working for commissions is eligible to earn commissions. | |||||||||||||
The following information must be provided for each employee:
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| The required information can be reported by submitting a completed and legible copy of the employee’s federal Form W-4, Employee’s Withholding Allowance Certificate, or an equivalent form as developed by the employer. Since employees complete the W-4 form, employers must review the form to ensure the information is complete and legible, including boxes 8 and 10 regarding the employer’s name, address, and identification number. Reports may be furnished by first class mail, by private delivery services, magnetically, or electronically. (Only copies of W-4s for newly hired or rehired employees must be filed; copies of W-4s for existing employees who change deduction amounts or other information are not required to be submitted.) | |||||||||||||
| Employers who have employees in more than one state and who report magnetically or electronically may designate one state (in which he or she has employees) to report newly hired employees. Those multistate employers electing one state must notify the federal Department of Health and Human Services as to which state has been selected for reporting. Mail the multistate notification to: Department of Health and Human Services, Multistate Employer Registration, Office of Child Support Enforcement, Box 509, Randallstown MD 21133. | |||||||||||||
Employers who are required to report to New York State (and multistate employers who
designate New York as their reporting state) should submit the new hire information to:
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| The penalty for failure to timely report newly hired employees or for failure to file a report showing the required information is $20, multiplied by the number of employees not reported or the number of false or incomplete reports filed. However, if the failure is a result of a conspiracy between the employer and employee, the penalty will be $450, multiplied by the number of employees not reported or the number of false or incomplete reports filed. |
Seasonal Employees and Employees Recalled From Layoffs
When seasonal employees or employees recalled from layoffs return to work, a question arises as to whether or not they must be reported as newly hired or rehired employees. The answer depends on the length of the break in service. If the break in service is 60 calendar days or less, then the employee does not have to be reported. If the break in service is more than 60 calendar days, then the employee must be reported. New hire information must be submitted on another report, or if the employee completes a new W-4, a copy of the new W-4 may be submitted.
Temporary Employees
Employers paying temporary employees directly must report them under this program. However, employers who purchase the employee services from a temporary service agency do not have to report these employees if they remain employed by the agency. They must be reported by the temporary service agency within 20 days of the hiring date, and are not required to be reported each time they are assigned to an employer-client. This also applies to employee leasing firms.
The 60-day rule applied to seasonal employees and employees recalled from layoffs does not apply to employees of temporary agencies. These employees must be reported as new hires at the beginning of their engagement with the temporary agency, and again only if they were terminated by the agency or removed from its payroll records and then rehired.
Placement Agencies
A placement agency is not responsible for reporting its individual clients because the clients are not employees of the agency. When the client obtains employment through the service of the placement agency, the employer is then responsible for reporting the newly hired employee.
Teachers and Professional Athletes
Teachers and other employees of educational institutions who are paid an annual salary are not considered to be rehired when they return to school in September. This is true even if they are not required to report to school for more than a 60-day period.
The above policy also applies to professional athletes and employees of professional teams who are paid an annual salary and work less than a full calendar year.
Please direct questions regarding this program to the Business Tax Information Center.
If you need to write, address your letter to:
NYS Tax Department
Taxpayer Assistance Bureau
W A Harriman Campus
Albany NY 12227
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Last Modified: December 30, 2008
