Changes to New York New Hire Reporting Requirements
Employers in New York must report new hires and rehires to the state directory of new hires. New hire reports must contain:
- Each new employee's name, address, and Social Security number; and
- The employer's name, address, and federal employer identification number.
Effective July 15, 2011, the new hire report must also contain whether employer-provided health insurance benefits are available for employees' dependents and the date on which employees qualify for the benefits.
Filing Forms and Deadlines
Employers have had the option of reporting this information via the state's on-line reporting system (www.nynewhire.com) or by submitting a copy of the employee's W-4, IT-2104 (NYS Employees Withholding Allowance Certificate), or other equivalent form. The NYS Employee's Withholding IT-2104 form was revised in May. The W-4 form, however, has not been revised. Employers that choose to report new hire information using the W-4 form will need to use an additional form as yet to be provided by the state to report information on dependent health insurance benefits.
Employers must also report whether dependent health insurance benefits are available and the date employees qualify for these benefits on a quarterly basis using the NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return). This form will be redesigned for the 3rd quarter of 2011 to include these questions.
Fines for Failing to File
Employers that fail to report hires are subject to fines of $20 for each failure. Employers or employees who conspire not to report new hires or to supply false or incomplete reports can be fined $450 for each offense.
Action Items for Employers
- Update new hire practices to comply with the new regulations
- For employers who outsource their new hire reporting to payroll companies or other third party vendors, confirm the vendor is complying with the new requirements.
