New Hire Reporting

All employers must report certain identifying information about each newly hired or rehired employee working in New York State.

Who must report new hires?

You must report new hires to us if you meet the definition of an employer under federal income tax withholding.
This includes:
- employers of domestic help,
- labor organizations (including hiring halls), and
- governmental entities (except for federal agencies, which report directly to the National Directory of New Hires).

For rules about reporting employees who are temporary, hired from a placement agency, and teachers and professional athletes, see the rules for specific employment types.

Information you must report

You must provide the following information:

employee name (first, middle initial, last),
employee address (street, city, state, and ZIP code),
employee social security number
employer name,
employer address (street, city, state, and ZIP code),
employer identification number (assigned by the Internal Revenue Service),
if dependent health insurance benefits are available to the employee and if so, the date the employee qualifies for the benefits, and
hire date (recent changes in Federal new hire reporting requirements now require employers to report the hire date).

Due dates

You must report newly hired or rehired employees who will be employed in New York State within 20 calendar days from the hiring date. The hiring date is the first day the employee:

performs any services for which they will be paid wages, tips, commissions or any other type of compensation.
for services based solely on commsions, this is the first day an employee working for commissions is eligible to earn commissions

If you report electronically, you must submit two monthly reports (if needed) between 12 and 16 days apart.

Reporting methods

Employers who are required to report to New York State (and multistate employers who designate New York as their reporting state) should use one of the methods below to submit the new hire information:

Online via the Web site at www.nynewhire.com;
Submit a copy of the employee's Form IT-2104, Employee's Withholding Allowance Certificate, in place of, or in addition to, the federal Form W-4, Employees Withholding Allowance Certificate¹
- Mail new hire reporting information to:

New York State Department of Taxation and Finance
New Hire Notification
PO Box 15119
Albany NY 12212-5119

Fax: (518) 320-1080

Electronic filers may obtain current specifications by contacting Employer Outreach at (518) 320-1079

Penalties

Failure to timely report newly hired employees	$20 x number of employees not reported
Failure to file a report showing the required information	$20 x number of false or incomplete reports filed

Need assistance?

Contact the Business Tax Information Center

¹Form IT-2104 contains the required information regarding employee dependent health insurance benefits and the hire date. Review Forms IT-2104 and federal form W-4 to ensure the information is complete and legible, including the employer's name, address, and identification number. You don't have to file copies of Forms IT-2104 or federal form W-4 for existing employees who change deduction amounts or other information. (back)