Frequently asked questions: New hire reporting
General Questions
- For whom must this information be reported?
- For purposes of this program, who is considered to be an employee who must be reported?
- What information must be reported for each newly hired or rehired employee?
- When must this information be filed?
- What is the "hiring date" considered to be?
- Can employers substitute either manually- or computer-produced listings of newly hired employees in place of copies of federal Form W-4s and Forms IT-2104?
- Must the employer submit Form IT-2104 in addition to the federal Form W-4?
- The requirements state that an employee's name must be provided in the following order: first name, middle initial, last name. Can employers provide the name in a last name, first name, middle initial order?
- Must employees who discontinued services within 20 days of being hired still be reported?
- Employers sometimes transfer employees working in other states to New York State. Must these employees be reported for the new hire reporting program?
- Can employers submit a report of all new employees hired anywhere in the country with an indicator of the state in which they work?
- Must all employees be reported as new hires in the case of takeovers, mergers, and consolidations by employers?
- What do employers report for non-U.S. resident (nonresident alien) employees who do not receive Social Security numbers (SSN)?
- Can a new hire report be submitted without a Social Security number (SSN)?
- Must the employee's physical address be reported, or is a post office box sufficient for an employee's home address? (For example, the employee may want a post office box for receiving a paycheck from the employer.)
- What date does the Tax Department use for determining timeliness - the postmark or the received date?
- How can an employer obtain a federal employer identification number (EIN)?
General Questions
1. For whom must this information be reported?
See New hire reporting for the definition of newly hired or rehired employee working in New York State.
2. For purposes of this program, who is considered to be an employee who must be reported?
See New hire reporting for the definition of newly hired or rehired employee working in New York State.
3. What information must be reported for each newly hired or rehired employee?
See New hire reporting, Information you must report.
4. When must this information be filed?
See New hire reporting, Due dates.
5. What is the "hiring date" considered to be?
See New hire reporting for the hiring date definition under Due date.
6. Can employers substitute either manually- or computer-produced listings of newly hired employees in place of copies of federal Forms W-4s and Forms IT-2104?
Yes. Employers may substitute listings or other written formats that include all required information. See New hire reporting, Reporting methods.
7. Must the employer submit Form IT-2104 in addition to the federal Form W-4?
Yes, Form IT-2104 (or Form IT-2104-E) includes the required information regarding employee dependent health insurance benefits, and the hire date. Therefore, it must be submitted in place of, or in addition to, the federal Form W-4.
8. The requirements state that an employee's name must be provided in the following order: first name, middle initial, last name. Can employers provide the name in a last name, first name, middle initial order?
Yes. The order of the name as stated in the requirements corresponds to the order specified for federal Form W-4. Employers who provide this information in a listing or other written format may provide the name in the alternative order.
9. Must employees who discontinued services within 20 days of being hired still be reported?
Yes. You must report them because they were still employees.
10. Employers sometimes transfer employees working in other states to New York State. Must these employees be reported for the new hire reporting program?
No. These employees are not newly hired or rehired by the employer, but merely transferred from another state.
11. Can employers submit a report of all new employees hired anywhere in the country with an indicator of the state in which they work?
Multi-state employers who report electronically may designate one state (in which he or she has employees) to report newly hired employees.
For employers who do not report electronically, only newly hired employees working in New York State must be reported, and employees who do not work at all in New York State must not be reported.
12. Must all employees be reported as new hires in the case of takeovers, mergers, and consolidations by employers?
No, not if the employees were previously reported through the quarterly wage reporting system.
13. What do employers report for non-U.S. resident (nonresident alien) employees who do not receive Social Security numbers (SSN)?
See New hire reporting “Note” under Due dates.
14. Can a new hire report be submitted without a Social Security number (SSN)?
No. See New hire reporting “Note” under Due dates.
15. Must the employee's physical address be reported, or is a post office box sufficient for an employee's home address? (For example, the employee may want a post office box for receiving a paycheck from the employer.)
A post office box is sufficient for an employee's home address, because we do not intend to modify the W-4 process. We recognize the main purpose of the W-4 is to provide federal income tax withholding information to employers.
16. What date does the Tax Department use for determining timeliness - the postmark or the received date?
For reports delivered by the U.S. Postal Service, we use the postmark date for determining if the report was submitted in time. Taxpayers can use certain private delivery services, in addition to the U.S. Postal Service, with the assurance that reports mailed on time will be considered filed on time. For rules for determining the "postmark dates" when using a designated delivery service, refer to Publication 55, Designated Private Delivery Services. If neither the U.S. Postal Service nor a designated delivery service is used, we use the received date.
17. How can an employer obtain a Federal Employer Identification Number (EIN)?
The IRS has a website where new employers can obtain an EIN. Employers must inform the New York State Tax Department when they obtain an EIN and use that number as their Withholding Tax Identification Number.