2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-H - State directory of new hires.

 
    §  171-h.  State  directory  of  new  hires.  (1)  Establishment.  The
  department shall establish an automated directory known  as  the  "State
  Directory  of  New  Hires"  which  shall contain information supplied by
  employers  in  accordance  with  subdivision  three  of  this   section,
  regarding each newly hired or re-hired employee.
    (2)   Definitions.  For  the  purposes  of  this  section,  the  terms
  "employer," "employee," and "business  day"  shall  have  the  following
  meanings:
    (a)  "employee"  means  an  individual  who  is an employee within the
  meaning of chapter twenty-four of the internal revenue code of 1986, and
  does not include an employee of a federal  or  state  agency  performing
  intelligence or counterintelligence functions if the head of such agency
  has  determined that a report made pursuant to this section with respect
  to  the  individual  could  endanger  the  safety  of  the  employee  or
  compromise an ongoing investigation or intelligence mission.
    (b)  "employer" means an individual or entity within the meaning given
  the term employer in section three thousand four hundred one (d) of  the
  internal revenue code of 1986 and includes:
    (i) any governmental entity, and
    (ii)  any  labor  organization  as  defined  in section two (5) of the
  national labor relations act, including any  entity  (also  known  as  a
  "hiring  hall") which is used by such labor organization and an employer
  to carry out the requirements described in section eight (f)(3)  of  the
  national  labor  relations  act  with  respect to any agreement that may
  exist between the labor organization and the employer.
    (c) "business day" means a day on which state  offices  are  open  for
  regular business.
    (3) Employer reporting requirements:
    (a)  General.  Employers  shall  furnish to the state directory of new
  hires a report that contains the  name,  address,  and  social  security
  number  of each newly hired or re-hired employee who works in the state,
  and the employer's name, address, and identification number as  assigned
  pursuant  to  section  six  thousand  one  hundred  nine of the internal
  revenue code of 1986. Employers also shall report  if  dependent  health
  insurance benefits are available and the date the employee qualifies for
  the benefits.
    (b)  Format.  Each  report  shall  be  submitted  on a W-4 (employee's
  withholding allowance certificate)  form  or,  at  employer  option,  an
  equivalent  form  and  transmitted by first class mail, magnetically, or
  electronically to the state directory of new hires. In addition, if each
  report is submitted on a W-4, an additional form as  prescribed  by  the
  department  shall  be  submitted to report if dependent health insurance
  benefits are available and the  date  the  employee  qualifies  for  the
  benefits. That additional form shall be transmitted by first class mail,
  magnetically, or electronically to the state directory of new hires.
    (c)  Timing.  Employers  must submit reports to the state directory of
  new hires within twenty  calendar  days  of  the  employer's  hiring  or
  re-hiring  of  the  employee.  However,  in  the  case  of  an  employer
  transmitting reports magnetically  or  electronically,  by  two  monthly
  transmissions (if necessary), such reports shall be transmitted not less
  than twelve calendar days nor more than sixteen calendar days apart.
    (d)  Multistate  employers. An employer that has employees who work in
  New York and employees who  work  in  one  or  more  other  states,  and
  transmits reports magnetically or electronically, may designate New York
  or  one  of the other states in which such employer has employees as the
  state to which the employer  will  transmit  the  report  to  the  state
  directory  of  new  hires.  Any employer which transmits reports by this
  method must notify the secretary of the federal department of health and

  human services in writing as to which state such employer designates for
  the purpose of sending reports.
    (e)   Federal   government   employers.  Any  department,  agency,  or
  instrumentality of  the  federal  government  shall  transmit  new  hire
  reports  as  required by section four hundred fifty-three A (b)(1)(C) of
  the social security act.
    (4) The department shall:
    (a) notify all employers of the requirements for reporting information
  to the state directory of new hires as provided in subdivision three  of
  this section;
    (b)  enter  information  into  the  database  maintained  by the state
  directory of new hires within five business  days  of  receipt  from  an
  employer pursuant to subdivision three of this section;
    (c)  make automated comparisons of social security numbers between the
  state directory of new hires and the state case registry  maintained  by
  the  office of temporary and disability assistance for administration of
  the child support enforcement program  and,  where  there  is  a  match,
  provide the office of temporary and disability assistance with the name,
  address,  and  social security number of the employee to whom the social
  security number is assigned, and the name and address  of  the  employer
  and  the  employer's  identifying  number assigned to the employer under
  section six thousand nine of the internal revenue code of  1986,  within
  one  business  day  after  the  date the information is entered into the
  state directory of new hires;
    (d) transmit new hire information to the  national  directory  of  new
  hires  maintained by the federal department of health and human services
  within three business days after the date  the  information  is  entered
  into the state directory of new hires;
    (e)  conduct  matches  with  the  office  of  temporary and disability
  assistance, the department of health, and the  department  of  labor  to
  verify individuals' eligibility for the various programs specified under
  section one thousand one hundred thirty-seven (b) of the social security
  act  and  for  other public assistance programs authorized by state law,
  and  for  the  purposes  of  administering  state  employment   security
  programs,  and  with  the workers' compensation board for the purpose of
  administering workers' compensation programs;
    (f) on or before October first, nineteen hundred  ninety-seven,  enter
  into  written  agreements  with  the  commissioners  of  the  office  of
  temporary and disability assistance, health, and labor on behalf of  the
  office  of  temporary  and  disability assistance and the departments of
  health and labor respectively and the chair of the workers' compensation
  board on behalf of such board, which shall:
    (i) provide for  the  disclosure  of  information  obtained  from  the
  reports  required  to  be  submitted  pursuant  to  this section to such
  departments and board for the purposes set forth in this section;
    (ii) specify the frequency with which  the  department  shall  furnish
  information  obtained from such reports to such office, departments, and
  board, which shall be  within  one  business  day  after  the  date  the
  information is entered into the state directory of new hires;
    (iii)  set  forth the procedure for reimbursement of the department by
  such office, departments, and board  subject  to  the  approval  of  the
  director  of  the  budget  for  the additional costs of carrying out the
  provisions of this section;
    (iv) include such other matters as the parties to such agreement shall
  deem necessary to carry out the provisions of this section; and
    (g) furnish to the national directory of new  hires,  on  a  quarterly
  basis,   extracts  of  the  reports  required  under  paragraph  six  of
  subsection (a) of section three hundred  three  of  the  federal  social

  security  act  to be made to the secretary of labor concerning wages and
  unemployment compensation paid to individuals, by  such  dates,  and  in
  such  manner as the secretary of health and human services shall specify
  by regulations. The state department of labor shall, consistent with the
  authority  contained in paragraph e of subdivision three of section five
  hundred thirty-seven of the labor law, disclose to the  state  directory
  of new hires, such wage and unemployment compensation information as may
  be necessary to allow such state directory to comply with the provisions
  of this paragraph.