New Hire Reporting
All employers must report certain identifying information about each newly hired or rehired employee working in New York State.
A newly hired or rehired employee means an employee
- previously not employed by the employer, or
- previously employed by the employer but separated from such prior employment for 60 or more consecutive days.
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,
- employee hire date,
- 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
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
- is eligible to earn commissions, for services based solely on commissions.
If you report electronically, you must submit two monthly reports (if needed) between 12 and 16 days apart.
Note: If you have newly-hired non-U.S. resident (nonresident alien) visa employees, you have 20 calendar days to report the new hire starting from the date the employee receives a social security number (SSN) from the Social Security Administration. Non-U.S. resident employees should file for their social security number at the start of employment. You should exercise due diligence to have the employee provide the SSN when it is received. You cannot submit a report without an employee's SSN or use an Individual Taxpayer Identification Number (ITIN) or Resident Alien ("green card") number in place of the SSN.
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 New York New Hire Online Reporting Center
- 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
- Fax: (518) 320-1080
- Mail to:
New York State Dept of Taxation and Finance
New Hire Notification
PO Box 15119
Albany NY 12212-5119
Electronic filers may obtain current specifications by contacting Employer Outreach at (518) 320-1079
Note: You do not have to report or file copies of Forms IT-2104 or federal form W-4 for existing employees who change deduction amounts or other information.
|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|
Frequently Asked Questions (FAQs)
Answers to FAQs regarding New Hire Reporting
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. (back)