Current through the 2024 Regular Session
Section 72-1604 - EMPLOYER REPORTING REQUIREMENTS(1) Effective October 1, 1997, an employer doing business in the state of Idaho shall report to the department the hiring or rehiring of an employee who works in the state. The report shall contain:(a) The employee's name, address and social security number;(b) The employer's name, address and the identifying number assigned to the employer under 26 U.S.C. 6109; and(c) The employer's Idaho unemployment insurance account number, if any, and the employee's date of hire or rehire.(d) Multistate employers that have notified the secretary of health and human services that they will transmit all new hire reports to Idaho shall indicate in the reports whether each employee will be included in the employer's Idaho quarterly wage report for unemployment insurance purposes.(2) An employer may report by submitting a copy of the employee's United States internal revenue service form W-4 (employee's withholding allowance certificate) with the information required in subsections (1)(c) and (d) of this section (if applicable) noted thereon, or by any other means authorized by the director. An employer may submit the report by mail, telefax, or any other means the director authorizes. If an employer submits a report by mail, the report shall be deemed submitted on the postmarked date. A report transmitted by any other means shall be deemed submitted on the date the department receives it.(3) An employer shall submit its report not later than twenty (20) calendar days after the date of hire or rehire. Employers transmitting reports electronically shall submit two (2) transmissions each month, if necessary, not less than twelve (12) days nor more that sixteen (16) days apart.(4) An employer is authorized and required by this chapter to disclose the information described in subsection (1) of this section and is not liable to the employee for the disclosure or subsequent use of the information pursuant to this chapter.(5) Entry of employer information shall be made into a database maintained by the state directory of hires within five (5) business days of receipt from employers.[72-1604, added 1997, ch. 340, sec. 1, p. 1017.]