What is required of employers regarding new-hire reporting?

NEW-HIRE REPORTING

The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 requires

all employers to report information about newly hired or rehired employees to a designated

state agency shortly after the date of hire. New hire reports are matched against child sup-

port records at the state and national level to locate parents who owe child support.

Under the federal law, a copy of each new hire’s W-4 form is sufcient to satisfy all re-

porting requirements. States are permitted to impose more stringent requirements and may

allow other or equivalent reporting forms, including magnetic media. Reports by magnetic

media are made by two monthly transmissions, which are not less than 12 days but no more

than 16 days apart. Employers may also be permitted to report new hire information via

fax, Internet, or e-mail (check with your state for details). States also have the option of

imposing civil monetary nes for noncompliance. The Administration for Children and

Families, which is part of the U.S. Department of Health and Human Services, summarizes

the law.

The terms “employer” and “employee” as used in state new hire reporting laws generally

have the same meaning as under the federal income tax withholding laws. In some states,

independent contractors are also required to be reported.

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

AL Employers must report each new hire, rehire, or recall within seven days of hiring.

The following information must be reported: name, address, social security number,

and date of hire of each employee and the name, address, and state and federal

identiﬁcation numbers of the employer. Employers may transmit reports magnetically

or electronically twice a month, not less than 12 days nor more than 16 days apart.

n Citation: Ala. Code § 25-11-5, 25-11-17.

Violations are punish-

able by an administrative

penalty of not more than

$25.

Department of Industrial

Relations New-Hire Unit

649 Monroe St., Room 3203

Montgomery, AL 36131-0378

334-353-0408 (phone)

334-242-8956 (fax)

newhire@dir.alabama.gov

http://dir.alabama.gov/nh

All employers. All employees.

AK Employers must report new hires or rehires within 20 days of hire or rehire. The

following information must be reported: name, address, and social security number

of each employee and the employer’s name, address, and federal tax identiﬁcation

number. If reports are made electronically or magnetically, they must be made in two

transmissions per month not less than 12 or more than 16 days apart. If not made

electronically or magnetically, then report must be made by ﬁrst class mail no later

than 20 days after date of hiring, re-hiring, or return to work of the employee on an

IRS W-4 Form or an equivalent form.

n Citation: AS 25.27.075.

Employers may be as-

sessed a civil penalty

of not more than $10

for each employee not

reported or $100 if the

failure to report is a

result of a conspiracy

between the employer

and employee.

Child Support

Enforcement Agency

Department of Revenue

550 W. 7th Ave., Suite 310

Anchorage, AK 99501-6699

877-269-6685 (phone)

907-787-3197 (fax)

www.csed.state.ak.us/FAQ/FAQ_

New-Hires.asp

All employers. All employees.

AZ Employers must report new hires or rehires within 20 days of hire or rehire. The

following information must be reported: name, address, social security number, and

date of ﬁrst performing services for pay of each employee and the employer’s name,

address, and federal tax identiﬁcation number. The information may be submitted

magnetically, electronically, by ﬁrst-class mail, fax, or any other means authorized

to the Department of Economic Security. If sent electronically or magnetically, the

employer must send transmissions twice a month, no more than 16 days apart. The

purpose of the reporting is to collect child support, prevent beneﬁt fraud, and admin-

ister unemployment and worker compensation programs.

n Citation: A.R.S. § 23-722.01.

The law does not allow

penalties for failing to

comply.

Arizona New Hire

Reporting Center

P.O. Box 402

Holbrook, MA 02343

888-282-2064, extension 250

888-282-0502 (fax)

https://az-newhire.com

All employers. All employees.

Revised 0215

29–2 n NEW-HIRE REPORTING © BLR—Business & Legal Resources

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

AR Employers must report the names, addresses, date of hire, and social security

numbers of new hires or rehires (rehire means previously employed by the employer

but separated from the previous employment for at least 60 consecutive days)

and the employer’s name, address, and federal taxpayer identiﬁcation number. The

report must be received no more than 20 days after the hire date or, in the case of

employers transmitting magnetically or electronically, by two monthly transmissions, if

necessary, not less than 12 or more than 16 days apart.

n Citation: Ark. Code Ann. § 11-10-902.

No state penalties. Arkansas New Hire Reporting

Center

P.O. Box 2540

Little Rock, AR 72203

800-259-2095 (phone)

800-259-3562 (fax)

http://newhire-reporting.com/AR-

Newhire/default.aspx

All employers. All employees.

CA Employers are required to report the following on new hires: (1) the employee’s

name, address, and social security number; (2) the employer’s name, address, state

employer identiﬁcation number, if any, and federal taxpayer identiﬁcation number;

and (3) the ﬁrst date the employee worked. The report must be made within 20 days

of hire or if the employer transmits its reports magnetically or electronically, by two

monthly transmissions not less than 12 or more than 16 days apart. Effective July 1,

2016, AB 477 requires a foreign labor contractor to register with the Labor Commis-

sioner and imposes certain conditions for registration, including payment of speciﬁed

fees.

n Citation: Cal. Unemp. Ins. Code § 1088.5; AB 477 (2014).

The Employment Devel-

opment Department may

assess a ﬁne for each

failure to timely report

the hiring of any em-

ployee unless the failure

is a result of good cause.

Employment Development

Department

P.O. Box 997016, MIC 23

West Sacramento, CA 95799-7016

916-657-0529 (phone)

916-319-4400 (fax)

www.edd.ca.gov/Payroll_Taxes/

New_Hire_Reporting.htm

All employers. All employees

and independent

contractors who

are paid $600 or

more.

CO Employers are required, for child support enforcement purposes, to submit a copy

of the W-4 form or, at the employer’s option, an equivalent form for each newly hired

employee to provide the following information: employee’s name, address, social

security number and the date of hire and the employer’s name, address, and federal

identiﬁcation number. Reports aren’t required for employees hired for fewer than 30

days. Reports must be made within 20 calendar days after hire or at the time of the

ﬁrst scheduled payroll. Reports may be transmitted by ﬁrst-class mail, fax, magneti-

cally, electronically, or through the Colorado State Directory of New Hires website.

Reports submitted magnetically or electronically are to be made by two monthly

transmissions, when necessary, and in all instances, must be transmitted no more

than 20 calendar days after the date of hire or, at the election of the employer, at the

time of the ﬁrst regularly scheduled payroll following the date of hire. Employer must

also make an afﬁrmation that it has checked the legal work state of each new employ-

ee, has not altered or falsiﬁed the new employeeís identiﬁcation documents, and has

not knowingly hired an unauthorized alien. The afﬁrmation must be completed within

20 days of hiring the new employee, and the employer must keep a written or elec-

tronic copy of the afﬁrmation during the course of employment for each employee.

n Citation: General new hire requirements: C.R.S. § 26-13-125.

Afﬁrmation: C.R.S. § 8-2-122(2). Record retention: C.R.S. § 8-2-122(2).

No penalty for failing

to report.

Colorado State Directory of

New Hires

P.O. Box 2920

Denver, CO 80201-2920

303-297-2849 (phone

303-297-2595 (fax)

https://newhire.state.co.us/newhire/

All employers. A newly hired em-

ployee is deﬁned

as an employee

who has not

previously been

employed by the

employer or who

was previously

employed by the

employer and was

separated for at

least 60 consecu-

tive days.

n Citation: C.R.S.

§ 26-13-125(1)

(d).

CT Employers must report within 20 days after date of employment the name, address,

and social security number of each new hire and the name, address, and state and

federal tax registration or identiﬁcation number of the employer. Employers reporting

magnetically or electronically must report at least twice per month by transmissions

not less than 12 or more than 16 days apart.

n Citation: Conn. Gen. Stat. § 31-254.

No penalty for failing

to report.

CT Department of Labor

Ofﬁce of Research, ATTN: CT-W4

200 Folly Brook Blvd.

Wethersﬁeld, CT 06109

860-263-6310

800-816-1108 (fax)

www1.ctdol.state.ct.us/newhires/

index.asp

All employers. All employees

and independent

contractors who

are paid $5,000

or more.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

DE All employers who are required to deduct or withhold state income taxes must report

all new hires within 20 days after the date of hire. The required reports must be made

on a W-4 form or its equivalent and must contain the new employee’s name, ad-

dress, and social security number as well as the employer’s name, address, and tax

identiﬁcation number. Reports may be submitted via ﬁrst-class mail or electronically

or magnetically. Employers who submit reports electronically or magnetically must

make the reports via two monthly transmissions not less than 12 and no more than

16 days apart.

n Citation: 30 Del. C. § 1156A.

Employers who fail or

refuse to report are sub-

ject to a $25 penalty for

each violation. Employ-

ers and/or employees

who conspire either not

to submit a report or to

supply a false or incom-

plete report are subject

to a $500 ﬁne for each

offense.

Division of Child Support En-

forcement

84A Christiana Road

New Castle, DE 19720

302-577-7171 (phone)

302-395-6729 (fax)

www.dhss.delaware.gov/dcse/

nhrpo.html

Only those

employers who

are required

to deduct and

withhold taxes

under Chapter 11

are required to

comply. Withhold-

ing obligations

are addressed

under 30 Del. C.

§1151.

All employees.

DC Within 20 days of the date an employee begins employment in D.C. or is rehired,

employers must provide the following information to the D.C. Director of New Hires:

name, address, social security number, name of employer, address of employer, em-

ployer ID number, and date of hire of the employee (deﬁned as the ﬁrst day on which

the employee performs services for compensation). Additional information, including

whether medical insurance coverage is available, date of birth of the employee, and

compensation is optional. The Code calls for the employer to be punished each

calendar month until the employer complies.

n Citation: D.C. Code § 46-226.06.

Employers are subject to

civil penalties of $25 per

employee the employer

has failed to report or

$500 for each employee

if the failure to comply is

a conspiracy between

the employer and em-

ployee.

District of Columbia New Hire

Reporting

P.O. Box 366

Holbrook, MA 02343

877-846-9523 (phone)

877-892-6388 (fax)

https://dc-newhire.com/electronic_

reporting

All employers. All employees.

FL Covered employers are to report the name, address, social security number, and date

of hire of new hires and the employer’s name, address, and unemployment compen-

sation identiﬁcation number within 20 days of hire or if reporting electronically by two

monthly transmissions not less than 12 or more than 16 days apart.

n Citation: FSA § 409.2576.

The penalties for

violations are $25 per

incident/employee. If

a pattern of violations

emerges, employers

can be ﬁned $500 per

incident/employee.

Florida New Hire Reporting

P.O. Box 6500

Tallahassee, FL 33214-6500

888-854-4791 (phone)

888-854-4762 (fax)

https://newhire.state.ﬂ.us/ﬂ-newhire

Employers as

deﬁned under

§ 3401(d) of

the Internal

Revenue Code

of 1980 — broad

enough to cover

all employers (any

person for whom

an individual

performs services

as an employee

unless the indi-

vidual receiving

the services does

not have control

over the payment

of wages for

those services).

All employees.

Revised 0215

29–4 n NEW-HIRE REPORTING © BLR—Business & Legal Resources

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

GA Employers must report the names, addresses, social security numbers, and dates

of birth of new hires or rehires and the employer’s name, address, and employment

security number or uniﬁed business identiﬁer within 10 days.

n Citation: O.C.G.A. § 19-11-9.2.

Employers failing to

report are given a written

warning.

GA New Hire Reporting

Program

P.O. Box 90728

East Point, GA 30364-0728

888-541-0469 (phone)

888-541-0521 (fax)

http://newhire-reporting.com/GA-

Newhire/default.aspx

All employers. All employees.

HI Employers must report new hires’ names, addresses, social security numbers, and

the date services for renumeration were ﬁrst performed, as well as the employer’s

name, address, and federal identiﬁcation number, within 20 days of hiring. But em-

ployers reporting magnetically or electronically must make reports twice monthly not

less than 12 or more than 16 days apart.

n Citation: HRS § 576D-16.

Employers failing to re-

port are subject to a civil

penalty of $25 or, if the

failure is the result of a

conspiracy between the

employee and employer,

the penalty is a $500

ﬁne.

Child Support Enforcement

Agency

Kakuhihewa Building

601 Kamokila Blvd., Ste. 251

Kapolei, HI 96707

808-692-7029 (phone)

808-692-7001 (fax)

http://hawaii.gov/ag/csea/employer-

information

All employers. All employees.

ID Employers must report new hires’ or rehires’ names, addresses, social security num-

bers, and dates of hire or rehire as well as the employer’s name, address, the federal

identiﬁcation number, and the Idaho unemployment insurance account number, if

any. The information must be reported within 20 days of the date of hire. Employers

reporting electronically must report at least twice per month by transmissions not

less than 12 or more than 16 days apart.

n Citation: Idaho Code § 72-1601 et seq.

No penalty for failing to

report.

Idaho Department of Labor

New Hire Reporting

317 West Main St.

Boise, ID 83735-0610

800-627-3880 (phone)

208-332-7411 (fax)

https://labor.idaho.gov/applications/

newhire/default.aspx

All employers. All employees.

IL Under the Illinois Unemployment Insurance Act, employers, except departments or

agencies of the United States, must report new hires within 20 days of hiring or, in

the case of employers transmitting electronically, by two monthly transmissions not

less than 12 nor more than 16 days apart. Reports must include the employee’s

name, address, and social security number and the employer’s name, address,

federal identiﬁcation number, and other information that may be required by federal

law or regulation.

n Citation: 820 ILCS 405/1801.1.

Employers who know-

ingly fail to comply are

subject to a civil penalty

of $15 per individual.

Employers knowingly

conspiring with a new

hire to fail to report or

ﬁle a false report may be

found guilty of a Class B

misdemeanor with a ﬁne

not to exceed $500.

Illinois New Hire Directory

P.O. Box 19473

Springﬁeld, IL 62794-9473

800-327-4473 (phone)

217-557-1947 (fax)

www.ides.illinois.gov/Pages/

employer_obligations_reporting_

new_hires.aspx

All employers ex-

cept departments

or agencies of the

United States.

All employees.

IN Employers must report within 20 business days of the employee’s date of hire the

name, address, date of hire, and social security number of each new hire and the

name, address, and state and federal identiﬁcation number of the employer. Employ-

ers ﬁling magnetically or electronically must report twice a month not less than 12 or

more than 16 days apart.

n Citation: I.C. § 22-4.1-4-2.

Noncompliance can

result in civil monetary

penalties for each newly

hired employee who isn’t

timely reported as well

as nonmonetary civil

penalties.

Indiana New Hire

Reporting Center

P.O. Box 55097

Indianapolis, IN 46205-5097

866-879-0198 (phone)

800-408-1388 (fax)

http://newhire-reporting.com/IN-

Newhire/default.aspx

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

IA New hire registry: Employers hiring or rehiring an employee shall report the hiring

or rehiring of the employee to the centralized employee registry in accordance with

one of the following timeframes: (a) within 15 days of the hiring or rehiring; (b) if the

employer is transmitting reports magnetically, the employer may report through trans-

missions not less than 12 nor more than 16 days apart. Reports also must include

information regarding whether the employer offers dependent health care coverage

and the date the new employee may qualify for the coverage. Reports also must

include the address to which income withholding orders or the notices of orders and

garnishments should be sent.

Workforce Development: Employers must submit reports required by the

Department of Workforce Development. The state forms include the (1) E-Z Form

- for Occupational Employment Survey, the short form for collecting conﬁdential

occupational employment and occupational wages, sent once a year to a sample of

employers, voluntary, forms differ by industry; (2) Fringe Beneﬁt Survey, sent once a

year to a sample of employers, voluntary, used to collect conﬁdential information on

employee fringe beneﬁts; and (3) Prevailing Wage Request Form, used by employers

to request prevailing wages determinations from the department.

n Citation: New hire registry: Iowa Code § 252G.3.

Workforce Development: Iowa Admin. Code r. 871-12.1(96) and 871-12.1(2).

New hire registry:

State agencies may

bring an action against

employers who fail to

report, and a willful

failure to provide the

information is punishable

as contempt.

n Citation: Iowa Code

§ 252G.3(5).

Iowa Centralized Employee

Registry

PO Box 10322

Des Moines, IA 50306-0322

877-274-2580 (phone)

800-759-5881 (fax)

https://secureapp.dhs.state.ia.us/

epay

New hire

registry: All

employers.

Workforce

Development:

Private employers.

(See Iowa Code

§ 96.19.) Gener-

ally, the threshold

to qualify as an

employer is low,

notwithstanding

the various excep-

tions. The statute

broadly provides

that employers

paying more than

$1,500 in em-

ployment wages,

excluding certain

domestic service

wages, will qualify

as an “employer.”

All employees,

contractors, and

subcontractors

(special rules

apply).

KS Within 20 business days of hire, rehire, return to work, or payment of ﬁrst compensa-

tion, employers must report to the secretary of labor an employee’s name, address,

and social security number and the employer’s name, address, and federal tax identi-

ﬁcation number and any other information required by the federal social security act.

n Citation: Kan. Stat. Ann. § 75-5743.

No penalty. New Hire Directory

P.O. Box 3510

Topeka, KS 66601-3510

888-219-7801 (phone)

785-296-5000 Ext. 7700 (Topeka

phone)

888-219-7798 (fax)

www.KansasEmployer.gov (website)

[email protected] (e-mail)

All employers. All employees.

KY The following information must be reported within 20 days unless the reporting

could endanger the safety of the employee or compromise an ongoing investigation

or intelligence mission as determined by the secretary of health and family services:

new and rehired employees’ names, addresses, and social security numbers, and the

employer’s name, address, and federal and state employer identiﬁcation numbers if

they’ve been assigned. The requirements don’t apply to employees paid less than

$300 per month or who are younger than 18.

n Citation: KRS § 405.435.

Failure to comply carries

a $250 ﬁne per month

per employee for any

violation after the second

notice has been given.

n Citation: KRS

§ 405.435.

Kentucky New Hire Reporting

Center

P.O. Box 2818

Dublin, OH 43016

800-817-2262 (phone)

800-817-0099 (fax)

www.kynewhire.com.

All employers. All employees.

Revised 0215

29–6 n NEW-HIRE REPORTING © BLR—Business & Legal Resources

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

LA Within 20 days after hiring or rehiring an employee, an employer must report the

following: the employee’s name, address, social security number, and occupation as

well as the employer’s name, address, and employer identiﬁcation number.

n Citation: La. Rev. Stat. Ann. § 46:236.14.

Employers failing to

report may be ﬁned up

to $25.

Louisiana Directory of

New Hires

P.O. Box 142513

Austin, TX 78714-2513

888-223-1461 (phone)

888-223-1462 (fax)

http://newhire-reporting.com/

LA-Newhire/default.aspx

All employers,

labor organiza-

tions, and any

governmental

entity except for

any department,

agency, or instru-

mentality of the

United States.

All employees.

ME Employers must report the hiring of a newly hired employee to the Maine Department

of Human Services. The employer must provide a report within seven days of the em-

ployee’s hire, return to work, or rehire. Employers are to report the new hire’s name,

address, social security number, and date of birth as well as the employer’s name,

address, and employment security reference number or uniﬁed business number. The

department must give employers who knowingly fail to comply a written warning.

n Citation: 19-A M.R.S.A. § 2154.

Employers who fail to

comply after receiving

a written warning from

the Maine Department

of Human Services may

be ﬁned up to $200 per

month for each violation.

All violations that occur

in one month are consid-

ered one violation.

Division of Support

Enforcement and Recovery

New Hire Reporting Program

11 State House Station

Augusta, ME 04333-0011

207-624-7880 (phone)

800-437-9611 (fax)

www.maine.gov/dhhs/OIAS/dser/

employer/new-hire.html

All employers. All employees.

Independent

contractors if

the employer

contracts with the

state.

MD Employers must ﬁle new hire reports including the employee’s name, address, social

security number, and date of employment, as well as the employer’s name, address,

federal employer identiﬁcation number, state unemployment insurance account

number, availability of medical beneﬁts, salary, and rate of pay. Reports must be ﬁled

within 20 days or, if the employer reports electronically or magnetically at a rate of

twice per month, the reports must be made no less than 12 or more than 16 days

apart.

n Citation: Md. Code Ann., Lab. & Empl. § 8-626.1.

Failure to report is

punishable by a warning

letter for the ﬁrst offense

and by a civil penalty of

$20 per month for each

month in which a subse-

quent violation occurs.

If the failure results from

a conspiracy between

employer and employee,

the ﬁne is $500.

Maryland New Hire Registry

P.O. Box 1316

Baltimore, MD 21203-1316

888-634-4737 (phone)

888-657-3534 (fax)

http://newhire-reporting.com/

MD-Newhire/default.aspx.

All employers. All employees.

MA Within 14 days of an employee’s effective date of employment or reinstatement,

the employer shall submit to the Massachusetts Department of Revenue, in a form

prescribed by it, a report containing the employee’s address, social security number,

effective date of employment or reinstatement, and the name, address, and federal

tax identiﬁcation number of the employer.

n Citation: Mass. Gen. Laws ch. 62E, § 2; 830 C.M.R. § 62E.2.1.

Failure to comply results

in interest and penalty

charges.

Department of Revenue

P.O. Box 55141

Boston, MA 02205-5141

800-332-2733 (phone)

617-376-3262 (fax)

www.mass.gov/ (click on Business,

Employer and Workplace Informa-

tion, Finding and Hiring Employees,

New Hire Reporting)

All employers. All employees.

All newly hired

independent con-

tractors who will

be paid $600 or

more annually.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

MI Employers must report new hire information required by federal law. No state penalties. Michigan New Hire Operations

Center

P.O. Box 85010

Lansing MI 48908-5010

800-524-9846 (phone)

877-318-1659 (fax)

http://newhire-reporting.com/

MI-Newhire/default.aspx

All employers. All employees.

MN Employers must report the employee’s name, address, social security number, and

date of birth when available and the employer’s name, address, and federal identiﬁca-

tion number. Employers must submit reports within 20 calendar days of the date of

hire.

n Citation: Minn. Stat. § 256.998.

Employers who have

received a notice of

noncompliance and later

incur a second violation

are subject to a civil

penalty of $25 for each

intentionally unreported

employee. Employers

who have received a

notice of noncompliance

are subject to a civil

penalty of $500 for each

intentionally unreported

employee if noncompli-

ance is the result of a

conspiracy between the

employer and employee.

Minnesota New Hire Reporting

Center

P.O. Box 64212

St. Paul, MN 55164-0212

800-672-4473 (phone)

800-692-4473 (fax)

http://newhire-reporting.com/

mn-newhire/default.aspx

All employers. All employees.

MS Each employer paying wage, salary, or commission and doing business in the State

of Mississippi must report the new hire’s or rehire’s name, address, social security

number, and date of birth and the employer’s name, address, and federal and state

withholding tax identiﬁcation numbers as well as the date the employee began or

resumed employment or is scheduled to begin or resume employment to the Direc-

tory of New Hires within the Mississippi Department of Human Services. The report

must be submitted within

15 days of the hiring or rehiring.

n Citation: Miss. Code Ann. § 43-19-46.

The penalty for failure to

report is a civil penalty

not to exceed $500 if

the failure to ﬁle is the

result of a conspiracy

between the employee

and employer not to

report or to submit false

information. If there is no

conspiracy, the penalty

shall not exceed $25.

Mississippi State Directory of

New Hires

P.O. Box 900008

Raleigh, NC 27675-9008

800-241-1330 (phone)

800-937-8668 (fax)

http://newhire-reporting.com/

MS-Newhire/Default.aspx

All employers. All employees.

MO Employers report new hires by including their names on the quarterly list of employ-

ees submitted with the unemployment compensation tax payment.

n Citation: 8 CSR 10-4.030 and 10-4.060.

Missouri Department of

Revenue

P.O. Box 3340

Jefferson City, MO 65105-3340

800-585-9234 (phone)

573-526-8079 (fax)

www.dss.mo.gov/cse/newhire.htm

All employees.

Revised 0215

29–8 n NEW-HIRE REPORTING © BLR—Business & Legal Resources

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

MT The following information is to be reported on every employee hired: employee’s

name, address, social security number, and date of hire and the employer’s name,

address, and federal identiﬁcation number. The following optional information is re-

quested: employee’s home phone number, employee’s date of birth, employer’s work

phone number, fax number, and availability of health insurance. Information must be

submitted within 20 days of the date the employee is hired or rehired. Reports ﬁled

electronically or magnetically may be made by two monthly transmissions not less

than 12 or more than 16 days apart.

n Citation: Mont. Code Ann. § 40-5-922.

No penalty for failing to

report.

Montana New Hire Reporting

Program

P.O. Box 8013

Helena, MT 59604-8013

888-866-0327 or 406-444-9290

(Helena area and outside Montana)

888-272-1990 (fax)

www.dphhs.mt.gov/csed/related

topics/employerinformation.shtml

All employers. All employees.

NE Employers must report the names, addresses, and social security numbers of newly

hired or rehired employees and the employer’s name, address, and federal tax identi-

ﬁcation number within 20 days of hiring or rehiring. If ﬁling magnetically or electroni-

cally, the reports may be made in two monthly transmissions not less than 12 or more

than 16 days apart.

n Citation: Neb. Rev. Stat. §§ 48-2301 through 2308.

The Department of

Health and Human

Services may levy a ﬁne

of not more than $25

for each employee not

reported.

Nebraska State Directory of

New Hires

P.O. Box 144013

Austin, TX 78714-4013

888-256-0293 (phone)

866-808-2007 (fax)

http://newhire-reporting.com/

ne-newhire/default.aspx

All employers. All employees

and independent

contractors.

NV Employers must report the names, addresses, and social security numbers of new

hires not later than 20 days after the date of hire or for those employers electronically

transmitting two monthly reports, not less than 12 days or more than 16 days apart.

Submissions also must include the employer’s name, address, and federal identiﬁca-

tion number.

n Citation: NRS 606.120.

The state may adopt a

civil penalty of less than

$25 for employers failing

to comply. Any penalty

must be imposed after

notice and an opportu-

nity for hearing.

Nevada Department of

Employment, Training and

Rehabilitation

Employment Security Division

New Hire Unit

500 East Third Street

Carson City, NV 89713-0033

888-639-7241 (phone)

775-684-6379 (fax)

https://uitax.nvdetr.org/crphtml/

new_hire_info.htm

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

NH Employees are required to report the hiring of all new hires, rehired employees, and

any individuals with whom employers contract for services, other than casual labor,

when the cost of such services is expected to exceed $2,500. Reports must be sub-

mitted within 20 days of the date of hire or, if the employer is reporting magnetically

or electronically, by two monthly transmissions not less than 12 days nor more than

16 days apart. Reports must contain the employee’s name, address, social security

number and ﬁrst day of work and the employer’s name, address, and federal and

state ID number, and ﬁrst day of work. A multistate employer may designate another

state as its reporting state.

n Citation: N.H. Rev. Stat. Ann. 282-A:117-a; N.H. Admin. Rules Emp. 308.

Failure to comply results

in civil or criminal

penalties.

NH Employment Security

P.O. Box 2092

Concord, NH 03302-2092

Attn: New Hire Program

603-229-4371 or 800-803-4485

(phone)

603-229-4324 or 888-783-3598

(fax)

www.nh.gov/nhes/employer/index.

htm

All employers,

except a federal

or state agency

performing

intelligence or

counterintelli-

gence functions, if

the head of such

agency has deter-

mined that report-

ing pursuant to

this section with

respect to the

employee could

endanger the

employee’s safety

or compromise an

ongoing investiga-

tion or intelligence

mission.

All employees. All

independent con-

tractors who will

be paid $2,500 or

more annually for

services.

NJ Employers must report the hiring or rehiring of, or the contracting with, any person

in the state. Each report must contain the employee’s name, address, date of birth,

and social security number as well as the employer’s name, address, and federal tax

identiﬁcation number. The reports must be made within 20 days unless the employer

transmits electronically, in which case they must report every 15 days.

n Citation: N.J.S.A. 2A:17-56.61.

Employers who fail to

report are given a writ-

ten warning for the ﬁrst

violation and are subject

to a $25 civil ﬁne per

violation. If the failure to

report is a conspiracy

between the employer

and employee, the

employer is subject to a

$500 ﬁne.

n Citation: N.J.S.A.

2A:17-56.61.

New Jersey New Hire

Operations Directory

P.O. Box 4654

Trenton, NJ 08650-4654

877-654-4737 (phone)

800-304-4901 (fax)

http://newhire-reporting.com/

NJ-Newhire/default.aspx

All employers. All employees.

All independent

contractors trans-

acting business in

the state.

NM Employers must report newly hired employees within 20 days of hire. Each report

must contain the employee’s name, address, and social security number and the em-

ployer’s name, address, and federal identiﬁcation number. Employers ﬁling electroni-

cally or magnetically must report in two monthly transmissions not less than

12 or more than 16 days apart.

n Citation: NMSA 1978, § 50-13-1 through 50-13-4 (1997).

A $20 ﬁne is imposed

for each failure to report.

A $500 ﬁne is imposed

for each failure to report

that is a result of a

conspiracy between

employer and employee

to conceal the required

information.

New Mexico New Hires

Directory

P.O. Box 29480

Santa Fe, NM 87592-9480

888-878-1607 (phone)

888-878-1614 (fax)

http://newhire-reporting.com/

NM-Newhire/default.aspx

All employers. All employees.

Revised 0215

29–10 n NEW-HIRE REPORTING © BLR—Business & Legal Resources

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

NY Employers must report the name, address, and social security number of new hires or

rehires and the name, address, and employer identiﬁcation number of the employer

within 20 days of the date of hire. Employers ﬁling electronically or magnetically must

report in two monthly transmissions not less than 12 or more than 16 days apart. Ad-

ditionally, all employers must give newly-hired workers written notice of their status as

exempt or non-exempt employees and, if exempt, what exemption(s) they fall under,

rate of pay, overtime pay rate (if they qualify for overtime), and the company’s regular

paydays. Employers must obtain a written acknowledgement of receipt of such no-

tice from each new employee, and the notice must be given at the time of hiring.

Under the New York Wage Theft Prevention Act, on the preemployment notice of

wages provided to new hires, employers must also state the intent to claim allow-

ances (such as tip or meal allowances) as part of the minimum wage, list the basis

of the wage payment (i.e., whether paying by hour, shift, day, week, piece, etc.), and

provide additional information about the organization, including any “doing business

as” names. The Act extends other requirements to employers, including provision

of this wage notice upon hire and by February 1 of each following year, provision of

the notice in both English and the employee’s primary language, and notiﬁcation to

employees of any change in the notice at least seven days before the change takes

effect (unless the change is noted on the employee’s pay stub.)

Employers should also be aware of special requirements regarding commission

salespersons. Section 191(c) of the New York Labor Law requires employers to

reduce to a signed writing the agreed terms of employment, including a description

of how wages, salary, draws against commissions, and all their monies earned and

payable are calculated.

n Citation: N.Y. Tax §§ 171-h and 685(w); N.Y. Lab. L § 195(1). Lab. L. § 191(c);

New York Wage Theft Prevention Act.

The penalty for failure to

timely report is $20 mul-

tiplied by the number of

employees not reported

or the number of false or

incomplete reports ﬁled.

If failure is a result of a

conspiracy between the

employer and employee,

the penalty is $450 mul-

tiplied by the number of

employees not reported

or the number of false

or incomplete reports

ﬁled. Effective April 12,

2011, the Wage Theft

Prevention Act extends

penalties to employers

that fail to provide the

preemployment notice of

wages within 10 days of

the ﬁrst day of employ-

ment. The Act provides

for damages in the

amount of $50 for each

workweek the violation

occurs or continues to

occur (not to exceed

$2,500), costs and

reasonable attorneys’

fees, and a private right

of action.

Department of Taxation

and Finance

New Hire Notiﬁcation

P.O. Box 15119

Albany, NY 12212-5119

877-698-2910 (phone)

518-320-1080 (fax)

www.nynewhire.com/NYNew

HireServlet

All employers. All employees.

NC Employers must report the name, address, and social security number of new em-

ployees and the name, address, and federal tax identifying number of the employer

within 20 days of the date of hire. Employers ﬁling electronically or magnetically must

report in two monthly transmissions not less than 12 or more than 16 days apart.

n Citation: N.C. Gen. Stat. § 110-129.2.

Civil penalties of up to

$25 per violation may be

imposed.

North Carolina State Directory

of New Hires

P.O. Box 90369

East Point, GA 30364-0369

888-514-4568 (phone)

866-257-7005 (fax)

http://newhire-reporting.com/

NC-Newhire/default.aspx

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

ND Employers must report the following information for each new hire: employee’s date

of hire, name, address, social security number, and whether the employer offers

health insurance to the employee and the employer’s name, address, and federal

tax identiﬁcation number. Reports must be made no later than 20 days after the hire

date. An employer with more than 24 employees at any time must report new hires

electronically, through an Internet-based method provided by the department. An

employer that does not comply with this requirement is deemed to have failed to

report new hires. If the employer transmits the report electronically, a report may be

made by two monthly transmissions, if necessary, not less than 12 nor more than 16

days apart. A new hire is an employee who has not previously been employed by the

employer or was previously employed by that employer but has been separated from

such prior employment for at least 60 days.

n Citation: N.D.C.C. §§ 34-15-01(4); 34-15-03; and 34-15-05.

The Department of

Human Services may

issue a written warning

to employers who fail to

ﬁle timely, complete, and

correct reports. Contin-

ued noncompliance may

result in a penalty of $20

for each failure to report.

If there is a conspiracy

between the employer

and employee, the pen-

alty may be increased to

$250 for each failure to

report.

SNDH

P.O. Box 7369

Bismarck, ND 58507-7369

701-328-3582 or 800-231-4255

(phone)

701-328-5497 (fax)

www.nd.gov/dhs/services/

childsupport/empinfo/newhire

All employers. All employees.

OH Employers must make new hire reports to the Department of Job and Family Services

regarding the hiring, rehiring, or return to work including the employee’s name, ad-

dress, date of birth, social security number, and the date of hire, rehire, or return to

work and for each contractor, the contractor’s name, address, social security or tax

identiﬁcation number, the date payments begin, and the length of time the contrac-

tor will be performing services for the employer, and the employer’s name, address,

and identiﬁcation number. An employer may make a new hire report by submitting a

copy of the U.S. IRS Form W-4 (Employee’s Withholding Allowance Certiﬁcate) for

the employee, a form provided by the Department of Job and Family Services, or any

other hiring document or data storage device or mechanism the department autho-

rizes. The Department of Job and Family Services may by rule require that additional

information, speciﬁed in the rule, be included in each new hire report. This provision

applies to both employees and contractors.

This requirement applies to all employers, except the federal government, for which

an individual performs any service, as the employee or contractor, except that: (1) If

the employer does not have control of the compensation for the services, “employer”

means the person having control of the compensation; (2) In the case of a person

paying compensation on behalf of a nonresident alien individual, foreign partnership,

or foreign corporation, “employer” means the person paying the compensation; and

(3) In the case of compensation paid to a contractor, “employer” does not include

any person or entity that lacks a federal employer identiﬁcation number.

n Citation: Ohio Rev. Code § 3121.89 et seq.

An employer that fails to

make a new-hire report

shall be liable to the

Department of Job and

Family Services for a civil

penalty of $25 for each

failure to make a report.

If the failure to make a

report is the result of

a conspiracy between

the employer and the

employee not to supply

the report or to supply

a false or incomplete

report, the employer

shall be liable for a civil

penalty of $500 for each

such failure.

n Citation: Ohio Rev.

Code § 3121.8919.

Ohio New Hire Reporting Center

P.O. Box 15309

Columbus, OH 43215-0309

614-221-5330 (phone)

888-872-1490 Ext. 300 (toll-free

in-state only)

614-221-7088 or 888-872-1611

(fax)

http://newhire-reporting.com/

OH-Newhire/default.aspx

All employers,

except the federal

government. (See

Requirements

category for ad-

ditional details.)

“Employer” is

deﬁned in Ohio

Rev. Code

§ 3121.89(C).

Ohio Rev. Code

§§ 3121.89

et seq.

All employees. All

independent con-

tractors who will

be paid $2,500 or

more annually for

services (does not

include a profes-

sionally licensed

contractor provid-

ing services under

the license).

n Citation: Ohio

Rev. Code §

3121.89(A)(3).

OK Employers must report all newly hired employees’ names, addresses, social security

numbers, date of employment, state of employment along with the employer’s name,

address, and federal identiﬁcation number within 20 days of hiring. If reporting

electronically or magnetically, employers must report twice monthly not less than 12

or more than 16 days apart.

n Citation: Okla. Stat. Title 40 § 2-802.

No penalties for failing

to report.

Oklahoma New Hire Reporting

Center

P.O. Box 52003

Oklahoma City, OK 73152-2004

866-553-2368 (phone)

800-317-3786 (fax)

www.ok.gov/oesc/index.php

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

OR Employers must submit a report for each hire or rehire that includes the employee’s

name, address, and social security number and the employer’s name, address, and

federal tax identiﬁcation number. Reports must be made no later than 20 days after

the date of hire or rehire or if the employer transmits magnetically or electronically,

the transmissions must be made each month not less than 12 days or more than 16

days apart.

n Citation: ORS 25.790.

None. Department of Justice

Division of Child Support

Employer New Hire Reporting

Program

4600 25th Ave NE, Suite 180

Salem, OR 97301

800-850-0228 or 503-378-2868

(phone)

877-877-7415 or 877-877-7416 (fax)

www.dcs.state.or.us/employers

All employers. All employees.

PA Employers must report a newly hired employee’s name, home address, social secu-

rity number, and date of hire as well as the employer’s name, address, federal identi-

fying number, and the name and telephone number of an employer contact within 20

days of the date of hire. If ﬁling electronically or magnetically, employers must report

by two monthly transmissions not less than 12 or more than 16 days apart.

n Citation: 23 Pa. C.S. § 4392.

Failure to report results

in a written warning for

the ﬁrst violation and

a $25 ﬁne for each

subsequent violation. If

the failure to report is the

result of a conspiracy

between the employer

and employee, the em-

ployer is subject to a ﬁne

of up to $500.

n Citation: 23 Pa. C.S.

§ 4396.

Commonwealth of Pennsylvania

New Hire Reporting Program

P.O. Box 69400

Harrisburg, PA 17106-9400

888-724-4737 (phone)

717-657-4473 (fax)

www.panewhires.com

All employers. All employees.

RI Employers must report hiring or rehiring of employees no later than 14 days after hire

or rehire if reporting on a W-4 or its equivalent or twice a month if reporting electroni-

cally or magnetically. The report must contain the employee’s name, address, and

social security number and the employer’s name, address, and federal identiﬁcation

number. The report also must include information regarding whether an employee

has employee dependent health coverage available and the appropriate date on

which the employee may qualify for coverage.

n Citation: R.I.Gen.Laws §§ 15-24-1 et seq.

Employers failing to

comply may be liable for

a civil penalty of $20 for

each violation. If the fail-

ure to comply is a result

of a conspiracy between

employer and employee,

the ﬁne is $500.

Rhode Island New Hire

Reporting Directory

55 North Franklin Street

P.O. Box 335

Holbrook, MA 02343

888-870-6461 (phone)

888-430-6907 (fax)

www.rinewhire.com

All employers

withholding fed-

eral or state tax

liabilities.

All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

SC Employers must report the names, addresses, social security numbers, dates of birth,

and salary information of new hires and rehires as well as the employer’s name, ad-

dress, and federal identiﬁcation number monthly.

n Citation: S.C. Code Ann. §§ 20-7-1315 and 43-5-598.

Employers failing to

comply are subject to

a civil penalty of no

more than $25 for the

second offense and

every offense thereafter

unless the employer

can demonstrate good

cause for not reporting.

If the failure is a result

of conspiracy between

the employer and the

employee, the ﬁne is

$500 for each and every

offense.

South Carolina Department of

Social Services

New Hire Reporting Program

P.O. Box 1469

Columbia, SC 29202-1469

803-898-9235

888-454-5294 (toll-free in-state

only)

803-898-9100 (fax)

www.scnewhire.com

All employers. All employees and

rehires.

SD Employers must submit a report of any newly hired employee that includes the name,

address, and social security number of the employee and the employer’s name, ad-

dress, and federal tax identiﬁcation number. The report must be transmitted no later

than 20 days after the date of hire or if the employer transmits the report magnetically

or electronically, by two monthly transmissions not less than 12 or more than

16 days apart.

n Citation: SDCL § 25-7A-3.3.

Employers failing to

comply commit a petty

offense.

n Citation: SDCL

§ 25-7A-3.3

S.D. Department of Labor

New Hire Reporting Center

P.O. Box 4700

Aberdeen, SD 57402-4700

888-827-6078 (phone)

888-835-8659 (fax)

http://dlr.sd.gov/ui/newhirereporting.

aspx

All employers. All employees.

TN Employers must report the names, addresses, hire dates, and social security num-

bers of new hires and the employers’ name, address, and federal tax number within

20 days after hire date or, if reported electronically or magnetically, by two monthly

transmissions not less than 12 or more than 16 days apart.

n Citation: Tenn. Code Ann. §§ 36-5-1101 through 1108. See also Question 21

regarding immigration and employee eligibility.

Employers are subject

to civil penalties of

either $20 for each

employee or $400 if the

failure is a result of an

agreement between the

employer and employee

to withhold the required

information or to supply

false or incomplete

information.

Tennessee New Hire Reporting

P.O. Box 17367

Nashville, TN 37217

888-715-2280 (toll-free phone)

877-505-4761 (toll-free fax)

[email protected] (e-mail)

www.TNnewhire.com

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

TX Employer must report to the State Directory of New Hires a report of all new hires

that contains the following: (1) the employee name, (2) the employee address, (3) the

employee social security number, (4) the employee’s date of hire, (5) the employer

name, (6) the employer address, and (7) the Federal Employer Identiﬁcation Number

(FEIN). Employers, at their option, may also provide the following additional informa-

tion in the report: (1) the employee’s date of birth, (2) the employee’s expected salary

or wages, and (3) employer payroll addresses for mailing of notice to withhold child

support. Reports must be made within 20 calendar days after the date of hire or in

the case of an employer transmitting reports magnetically or electronically, by two

monthly transmissions (if necessary) not more than 16 days apart.

n Citation: Tex. Family Code § 234.101 et seq. and 1 Tex. Admin. Code § 55.303,

55.307.

An employer who

knowingly violates the

procedure for reporting

employee information

may be liable for a civil

penalty, which may not

exceed $25 for each

occurrence in which the

employer fails to report

the employees or $500

for each occurrence

in which the failure to

report the employee

information is the result

of a conspiracy between

the employer and the

employee.

Texas Employer New Hire

Reporting Operations Center

P.O. Box 149224

Austin, TX 78714-9224

800-850-6442 or 888-839-4473

(phone)

800-732-5015 (fax)

https://portal.cs.oag.state.tx.us/wps/

portal/employer

All employers. All employees.

UT Utah’s Centralized New Hire Registry Act requires employers to report new hires’

or rehires’ names, addresses, social security numbers, and dates of hire or rehire

as well as the employer’s name, address, and federal tax identiﬁcation number. The

information must be sent no later than 20 days after the hire or rehire or, if approved

by the department, on a semimonthly basis of not less than 12 days nor more than

16 days apart.

n Citation: Utah Code §§ 35A-7-101 et seq.

Employers are subject

to civil penalties of either

$25 for each failure to

report or $500 if the fail-

ure is intentional and the

result of an agreement

between the employer

and employee to not

supply the required

information or to supply

false or incomplete

information.

Utah New Hire Registry

140 E. 300 S.

P.O. Box 45247

Salt Lake City, UT 84145-0247

801-526-9235 (phone)

800-222-2857 (toll-free phone)

801-526-4391 (fax)

http://jobs.utah.gov/newhire

In general, all

employers. The

reporting require-

ments, however,

do not apply to an

employer who has

employees in two

or more states

and sends the in-

formation required

by the reporting

section to a state

other than Utah

if in compliance

with the Social

Security Act.

All employees.

VT Employers must report each hired or rehired employee for whom a W-4 is complet-

ed. Reports must include the employee’s name, address, social security number, and

ﬁrst date of employment, plus the employer’s name, address, and federal identiﬁca-

tion number. The reports must be made within 10 days of hire.

n Citation: 33 V.S.A. § 4110(b).

If the failure to report is

the result of collusion

between employer and

employee, the employer

shall be liable to the

obligee in the amount of

the wages required to

be withheld but not more

than $500.

Vermont Department of Labor

New Hire Reporting

5 Green Mountain Drive

P.O. Box 488

Montpelier, VT 05601-0488

800-786-3214 (phone)

802-828-4286 (fax)

[email protected]

http://labor.vermont.gov/Default.

aspx?tabid=419

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

VA Employers are required to report to the Virginia New Hire Reporting Center new hires

within 20 days of hiring. They are to report new hires’ names, addresses, and social

security numbers and the employer’s name, address, and identiﬁcation number. If

ﬁling electronically or magnetically, reports must be made in two monthly transmis-

sions not less than 12 or more than 16 days apart. The required information may be

provided by mailing a copy of the new employee’s W-4 form.

n Citation: VA Code § 63.2-1946.

No penalties identiﬁed

for enforcement.

VA New Hire Reporting Center

P.O. Box 3757

Dublin, OH 43016

800-979-9014 (phone)

800-688-2680 (fax)

https://va-newhire.com/

All employers. All employees.

WA Employers must report new hires, rehires, or the return of any employee from unpaid

leave within 20 days of the date of hire, rehire, or return to work. The employer must

provide (1) the employee’s name, address, social security number, and date of birth,

and (2) the date of rehire for employees who previously worked for the employer but

had not done so in more than 60 days due to layoff, furlough, separation, or leave

without pay, and (3) the employer’s name, address, and IRS employer identiﬁcation

number.

n Citation: Wash. Rev. Code § 26.23.040.

Failure to report results

in a ﬁne of $25 per

month per employee or

$500 per month if the

failure to report is the

result of a conspiracy

between the employer

and the employee not

to supply the required re-

port or to supply a false

report.

Wash. Rev. Code

§ 26.23.040.

New Hire Program

P.O. Box 9023

Olympia, WA 98507-9162

800-562-0479 (phone)

800-782-0624 (fax)

[email protected] (email)

www.dshs.wa.gov/dcs/Employers/

Employers4.asp

All employers. All employees.

WV Employers must report new hires within 14 days of hiring, rehiring, or returning to

work an employee or independent contractor. However, if the employer transmits

the reports magnetically or electronically by two monthly submissions, the reports

shall be submitted not less than 12 days nor more than 16 days apart. Employers

must also report contracting for services in the state with an independent contractor

when payment for services is $2,500 or more in any year. Payment for the services

must be reported within 14 days of the earlier of ﬁrst making payments or contracts

providing for payments. An employer must report by mailing the required information

to the Bureau for Child Support Enforcement, or may transmit the information by

other means if approved in writing by the Bureau prior to transmittal. Reports must

include the following information: the employee’s or independent contractor’s name,

address, social security number, and start date; and the employer’s name, address,

and federal identiﬁcation number, as well as any different address for the employer’s

payroll ofﬁce.

n Citation: W. Va. Code § 48-18-125.

Employers are assessed

a civil penalty of no more

than $25 per failure, but

if the failure to report is a

result of conspiracy be-

tween the employer and

employee, the penalty is

no more than $500.

West Virginia New Hire Report-

ing Center

P.O. Box 640098

Atlanta, GA 30364

877-625-4669 (phone)

877-625-4675 (fax)

http://newhire-reporting.com/

WV-Newhire/default.aspx

All employers. Employees and

independent

contractors.

WI Employers must report new hires within 20 days of the employee’s ﬁrst day of work.

Each report must include the name, address, date of birth, social security number,

and date of hire of the employee and the employer’s name, address, and federal em-

ployer identiﬁcation number. Multistate employers may elect to ﬁle new-hire reports in

only one state if they comply with the requirements.

n Citation: Wis. Stat. § 103.05.

Wisconsin New Hire Reporting

P.O. Box 14431

Madison, WI 53708-0431

888-300-HIRE (4473) (phone)

800-277-8075 (fax)

http://newhire-reporting.com/WI-

Newhire/default.aspx

All employers. All employees.

Revised 0215

What is required of employers regarding new-hire reporting?

State Requirements and deadlines Penalties Reporting agency/

For more information

Covered

employers

Covered

employees

WY Employers and labor organizations must report, within 20 days of the commence-

ment of employment, the following information on all new hires, rehires, and tempo-

rary hires: employee name, address, and social security number, and the employer’s

name, address, and federal tax ID number. If ﬁling electronically or magnetically,

reports must be made in two monthly transmissions not less than 12 or more than 16

days apart.

n Citation: Wyo. Stat. § 27-1-115.

Employers may be ﬁned

up to $25 for each em-

ployee not reported.

Wyoming New Hire Reporting

Center

P.O. Box 1408

Cheyenne, WY 82003

800-970-9258 (phone)

800-921-9651 (fax)

http://newhire-reporting.com/

WY-Newhire/default.aspx

All employers. All employees.

Canada There are no speciﬁc new hire reporting requirements. Employers have registration,

reporting, deduction, and/or remittance obligations for all employees under statutes

that include the federal Income Tax Act, the federal Canada Pension Plan Act (in

Quebec, the Quebec Pension Plan Act), the federal Employment Insurance Act,

provincial health tax legislation, and provincial workers’ compensation legislation.

n Citation: Income Tax Act, Canada Pension Plan Act (in Quebec, the Quebec Pen-

sion Plan Act), the Employment Insurance Act, plus provincial health tax legislation

and provincial workers’ compensation legislation.

Penalties exist for failure

to deduct and/or remit

required withholdings

and premiums, but there

are no penalties for fail-

ing to report new hires.

All employers.

Revised 0215