I. INTRODUCTION
The U.S. Congress adopted the “personal responsibility and work Opportunity Act” in 1996 which directed all states to expand their respective child support collection activities. A provision of the federal law requires the states to enact legislation providing that each employer reports all newly hired or rehired employees. The federal mandate was implemented by the Nebraska Legislature under the provisions of Neb.Rev.Stat. § 48-2301 et.seq. The “New Hire” sections of this law will affect all businesses as employers. All employers must report all newly hired or rehired employees to the Nebraska Department of Health and Human Services’ designated filing agent.
II. KEY DEFINITIONS
For purposes of the New Hire Reporting Act, the following definitions apply:
III. REPORTING REQUIREMENT AND TIMING OF REPORTS
Beginning October 1, 1997, every employer who hires or rehires any employee for any amount of income or compensation, must report to the Nebraska Department of Health and Human Services (HHS), the name, address and social security number of the employee and the name, address and federal taxpayer identification number of the employer. This reporting requirement may be satisfied by forwarding a copy of the employee’s federal W-4 or any form approved in advance by HHS. The required information may be transmitted by employers by first-class mail, fax, magnetic tape, disc, electronic or any other means approved by HHS. Employers must report the hire or rehire of an employee within 20 days after the date of hire or rehire or if reports are transmitted magnetically or electronically, by two monthly transmissions, if necessary, not less than 12 days nor more than 16 days apart.
HHS has contracted with a private firm for filing reports. The following are the filing options:
First-Class Mail – New Hire reports may be mailed by sending copies of W-4s, tapes, cartridges or diskettes to: Nebraska State Directory of New Hires, P.O. Box 144013, Austin, TX 78714-4013.
Electronic – New Hire Reports may be filed at: newhire-reporting.com/NE-Newhire/default.aspx.
Fax – New Hire Reports may be filed by FAX at: 1.866.808.2007.
For compliance-related questions, employers may call: 1-888-256-0293.
IV. MULTI-STATE EMPLOYERS
Employers with employees in two or more states and who transmit reports magnetically or electronically may designate one state in which the employer has employees as the state to which the employer will transmit the reports required under the New Hire Reporting Act. Any Nebraska employer transmitting reports pursuant to this provision must provide written notification of the following information to the Department of Health and Human Services in Washington, DC: employer legal name; employer Federal Employer Identification Number; employer address; employer phone number; employer contact name; employer contact phone number; state to which employer will be reporting; and a list of all states in which the employer currently has employees. The notification address is: Department of Health and Human Services, Multi-State Employer Registration, PO Box 509, Randallstown, MD 21133 (Fax: (410) 277-9325). In addition, a multi-state employer doing business in Nebraska that designates another State for New Hire Reports filings must notify the Nebraska State Directory of New Hires by mailing a notification to: Nebraska State Directory of New Hires, PO Box 144103, Austin, TX 78714-4013.
V. PENALTIES AND LIABILITY PROTECTIONS
HHS may subject employers to a fine not to exceed $25 for each employee not reported by the employer. HHS is authorized to waive any applicable fine based upon the “good faith efforts” of an employer to comply with the New Hire Reporting Act. Employers are not liable under any state law to any individual for disclosure of information or for any other action taken in good faith compliance with the requirements of the New Hire Reporting Act.