Current through the 2023 Regular Session
Section 40-5-922 - [Terminates on occurrence of contingency] Directory of new hires - employer reporting requirements(1)(a) An employer doing business in the state shall report to the department the hiring or rehiring of an employee to whom the employer anticipates paying income.(b) An employer shall report the hiring or rehiring of an employee by submitting a copy of the employee's completed W-4 form or, at the option of the employer, its informational equivalent or any other format agreed to by the department. The report must include the employee's name, date of hire, social security number, and residential and mailing addresses, and the name, address, and federal identification number of the employer. The report may include the employee's date of birth.(c) If an employer provides health or medical insurance coverage for an employee and the coverage may be extended to the employee's children, the employer may, along with the date the employee becomes eligible for coverage, provide that information as part of the new hire report under subsection (1)(b).(2) Transmission of the reports must be by first-class mail, electronic or magnetic transmission, including facsimile transmission, or any other format agreed to by the department. Written reports must be submitted within 20 days of the employee's date of hire or rehire. Reports transmitted electronically or magnetically may be made by two transmissions monthly, if necessary, not less than 12 or more than 16 days apart.(3) An employer who has employees in two or more states and who transmits new hire reports electronically or magnetically may comply with this section by designating one of the states in which there is an employee and transmitting the report of new hires to that state. A multistate employer who elects to report to only one state shall give written notice of the state to which the employer will transmit new reports. As required by 42 U.S.C. 653a(b)(1)(B), this notice must be transmitted to the secretary of the federal department of health and human services.(4) An employer providing reports is not liable to the employee for the disclosure or any subsequent use by the processing center of the information. (Terminates on occurrence of contingency--sec. 1, Ch. 27, L. 1999.)En. Sec. 9, Ch. 552, L. 1997. See Laws 1999, Ch. 27, sec. 1.