Section 466-5-005 - NEBRASKA STATE DIRECTORY OF NEW HIRES (SDNH) The Department has established and operates the Nebraska State Directory of New Hires. Employers are required to report the hire or rehire of employees pursuant to the Nebraska New Hire Reporting Act.
005.01CRITERIA TO REPORT INDEPENDENT CONTRACTORS. Employers are required to report independent contractors to the State Directory of New Hires (SDNH) if the following criteria are met.(A) The independent contractor is 18 years of age or older;(B) The independent contractor is an individual, sole shareholder of a corporation, or sole member of a limited liability company; and(C) The employer paid or expects to pay during the year to the independent contractor an amount reportable to the Internal Revenue Service (IRS) on Federal Form 1099.005.02SUBMISSION OF NEW HIRE INFORMATION. Reports may be submitted on a W-4 or equivalent document, which includes the following information: (1) Employee name, address, and Social Security Number (SSN);(2) Date of hire or rehire; and(3) Employer name, address, and Employer Identification Number. 005.02(A) Within five (5) business days of receiving reports from employers, the data will be entered into the Nebraska State Directory of New Hires.005.02(B) Within two (2) business days after new hire data is entered, the Department's child support computer system will conduct a match between the Social Security Numbers (SSNs) in new hire reports, and data in the State Parent Locator Service. If a matched employee's income is subject to wage withholding, the Department's child support computer system will generate a notice of wage withholding to the employer.005.02(C) Within three (3) business days after new hire data is entered into the State Directory of New Hires, new hire data will be submitted to the National Directory of New Hires.005.03CONFIDENTIALITY. Information derived from employer reports received and maintained by the Nebraska State Directory of New Hires is confidential. The information may be made available for use by state agencies administering: (1) State plans under Title IV-D of the Social Security Act;(2) Programs specified in section 1137(b) of the Social Security Act;(3) Unemployment Compensation Programs; and(4) Workers' Compensation Programs. 005.03(A) Information released under 466 NAC 5-005.03 remains confidential and may not be further released by the recipient unless specifically authorized by federal or state law or regulation.466 Neb. Admin. Code, ch. 5, § 005
Amended effective 7/4/2020