New Hire Reporting - Reporting Requirements
The Personal Responsibility and Work Opportunity Act of 1996 and South Dakota Codified Law 25-7A-3.3 established the New Hire Reporting Center and require employers to report certain information on their newly hired employees. The New Hire reports are mainly used to match against child support records to locate parents and to establish or enforce child support orders.
Must an employer report an employee whom they previously employed?
What information must be reported?
What if an employer doesn't report new employees?
All employers, private, non-profit and government agencies must report to the New Hire Reporting Center all new employees hired, whether the employee is full-time, part-time, a student or a temporary worker. At a minimum, if an employer is required to give an individual a W-2 Form, the employer must meet the New Hire reporting requirements.
Must an employer report an employee whom they previously employed?
A New Hire report is required for any employee rehired 30 days or more after termination or lay-off, even if a new W-4 Form is not completed.
What information must be reported?
Employers must report the following for each employee:
- Social Security Number (SSN)
- Name
- Address
- Date of hire (date employee first performed services for pay)
The following must be reported for each employer:
- Federal Identification Number (FEIN)
- Employer Name
- Employer Address
New employees must be reported within 20 days of their first day at work. If the report is transmitted electronically on compact disk (CD), employers must report twice monthly, not less than 12 or more than 16 days apart.
What if an employer doesn't report new employees?
All employers are required to report New Hires to the New Hire Reporting Center on a timely basis. Any employer who intentionally fails to comply with any duties imposed by the New Hire law commits a petty offense. This may result in a monetary penalty of $25 for each violation. If there is a conspiracy between the employer and the employee to avoid reporting, the penalty may go as high as $500 per newly hired employee.
700 Governors Drive
Pierre, SD 57501-2291
Tel. 605.773.3101
Fax. 605.773.6184
