Multistate New Hire Reporting
On January 26, 2015, the federal Office of Child Support Enforcement (OCSE) released a revised Multistate Employer Notification Form for New Hire Reporting at www.acf.hhs.gov/programs/css/resource/multistate-employer-registration-form-instructions. Employers with employees in two or more states that report new hires magnetically or electronically may designate one state where they have employees as the state to which they will report all their new hires. A benefit is that the employer must follow the new hire reporting requirements of that state only, not every state where it has new employees. The designation is made to the Department of Health and Human Services using the form or online at https://ocsp.acf.hhs.gov/OCSE.
The form was last updated in 2014. Changes to the new form include:
- “(W4)” was removed from the form title (previously the title was Multistate Employer Notification Form for New Hire (W4) Reporting)
- The web address for multistate employers to electronically register or make changes has been updated to https://ocsp.acf.hhs.gov/OCSE.
- There is a new email address where completed forms can be sent: firstname.lastname@example.org. The completed form also can continue to be mailed or faxed.
Reporting rehires under state law
The federal Trade Adjustment Assistance Extension Act of 2011 (Pub. L. No. 112-40) added the definition of a “newly hired employee” for purposes of the new hire reporting requirements. A “newly hired” employee includes an employee who was previously employed by the employer but has been separated from that prior employment for at least 60 consecutive days. Eight states have shorter time periods after which a person who is rehired is considered a “new hire” and must be reported for new hiring purposes:
- Massachusetts, South Dakota: 30 calendar days or more
- Pennsylvania: more than 30 days
- Iowa: at least six consecutive weeks (i.e., 42 days)
- Louisiana, West Virginia: all rehires must be reported regardless of the number of days
- Alaska, Missouri: rehired employee must be reported if a new form W-4 has to be completed
Multistate employers do not have to follow the shorter time periods if they do not report to one of these eight states.