New Hire Reporting Requirements for Employers
Last updated: 2026-03-27
Summary:Federal law (PRWORA) requires every employer to report all new hires and rehires to their state's new hire reporting agency within 20 days of the hire date (some states require less). You must submit the employee's name, SSN, and address, plus your business name, EIN, and address. Reports can be submitted online, by fax, or by mail. Most payroll services handle this automatically. Penalties start at $25 per unreported hire and can reach $500 for intentional non-reporting.
What is new hire reporting?
New hire reporting is a federal requirement enacted under the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996. The law requires employers to report basic identifying information about each newly hired employee (and rehired employees after a break in service) to their state's designated new hire reporting agency.
The primary purpose is child support enforcement. State child support agencies use new hire data to quickly locate non-custodial parents who owe child support, so income withholding orders can be issued against their wages. The National Directory of New Hires (NDNH), maintained by the federal Office of Child Support Services, aggregates data from all 50 states to enable cross-state matching.
The data is also cross-referenced with unemployment insurance claim records to detect and prevent UI fraud — for example, identifying individuals who continue to collect unemployment benefits after starting a new job.
Who must report new hires?
All employers who are required to file W-2s must report new hires. This includes:
- •Private-sector employers of any size (even one employee)
- •Federal government agencies (report to NDNH directly)
- •State and local government agencies
- •Nonprofit organizations
- •Household employers (who have domestic employees)
You must report every new hire (any employee who has not previously been employed by you or who was separated from your employ for at least 60 consecutive days) and every rehire(a former employee returning to work after a break in service). There are no exceptions based on the number of hours worked, part-time vs full-time status, or the employee's age.
What is the deadline to report a new hire?
Federal law requires employers to report new hires within 20 days of the date of hire. However, states are allowed to set shorter deadlines. The date of hire is defined as the first day the employee performs services for pay.
States with shorter deadlines:A few states require faster reporting. For example, Alabama requires reporting within 7 days, Georgia within 10 days, and Iowa within 15 days. Always check your state's specific deadline.
For employers who submit reports magnetically or electronically, the federal deadline extends to two monthly transmissions not less than 12 days and not more than 16 days apart. In practice, most employers (especially those using payroll services) report new hires with each payroll run or within a few days of the hire date.
| State | Reporting Deadline |
|---|---|
| Alabama | 7 days |
| Alaska | 20 days |
| Connecticut | 20 days |
| Florida | 20 days |
| Georgia | 10 days |
| Idaho | 20 days |
| Illinois | 20 days |
| Iowa | 15 days |
| Kansas | 20 days |
| Kentucky | 20 days |
| Louisiana | 20 days |
| Minnesota | 20 days |
| Missouri | 20 days |
| Nebraska | 20 days |
| Ohio | 20 days |
| Oklahoma | 20 days |
| Pennsylvania | 20 days |
| South Carolina | 20 days |
| South Dakota | 20 days |
| Tennessee | 20 days |
| Texas | 20 days |
| Utah | 20 days |
| Virginia | 20 days |
| Wisconsin | 20 days |
| Wyoming | 20 days |
States not listed above generally follow the federal 20-day deadline. Always verify with your state's new hire reporting agency.
What information must you report?
The federal minimum data required for a new hire report includes information about both the employee and the employer:
Employee Information
- •Employee full legal name
- •Employee Social Security Number (SSN)
- •Employee home address (street, city, state, ZIP)
- •Employee date of birth (required in some states)
- •Employee start date / date of hire
Employer Information
- •Employer name (business legal name)
- •Employer Employer Identification Number (EIN / FEIN)
- •Employer address (street, city, state, ZIP)
Some states require additional information beyond the federal minimum, such as the employee's date of birth, state of hire, or whether health insurance is available. Most states accept a copy of the employee's W-4 form as a valid new hire report, since it contains the required data fields.
How do you report new hires?
Each state operates its own new hire reporting program. You report to the state where the employee works (not where your business is headquartered, unless they are the same). Here are the reporting methods available in most states:
- •Online: Most states offer a web portal for submitting new hire reports. This is the fastest and most common method.
- •Electronic file upload: Employers with many hires can upload batch files in a standard format.
- •Fax: Many states still accept faxed copies of the W-4 or a state-specific reporting form.
- •Mail:You can mail a copy of the W-4 or a completed state form to the state's new hire reporting address.
- •Payroll service: Most payroll providers (Gusto, ADP, Paychex, QuickBooks, etc.) automatically submit new hire reports on your behalf.
To find your state's new hire reporting agency and submission portal, visit the Federal Office of Child Support Services state directory.
What if you have employees in multiple states?
Multi-state employers have two options for new hire reporting:
Option 1: Report to Each State
Submit new hire reports to each state where you have employees, following each state's individual deadlines and submission methods. This is the default approach and does not require any special registration.
Option 2: Single-State Reporting
Register with the federal Office of Child Support Services (OCSS) as a multi-state employer and designate one state to receive all your new hire reports. Reports must be submitted electronically and within 20 days of hire. Register at OCSS multi-state registration.
What are the penalties for not reporting new hires?
Federal law establishes minimum penalties, but individual states may impose their own penalties that can be higher:
- •$25 per unreported new hire for simple non-compliance (failure to report or late reporting)
- •Up to $500 per occurrence if the failure to report is the result of a conspiracy between the employer and the employee to not report the hire or to submit a false or incomplete report
While enforcement has historically been uneven, many states have ramped up enforcement in recent years. Repeated non-compliance can trigger audits and draw scrutiny to other payroll and employment practices. The easiest way to stay compliant is to use a payroll service that automatically submits new hire reports.
Practical note: Beyond the direct penalty, failure to report new hires can delay the establishment of income withholding orders for child support, which can create additional legal complications for your business if a withholding order should have been in place.
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Frequently Asked Questions
What is new hire reporting and why is it required?
New hire reporting is a federal mandate under the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996. It requires all employers to report newly hired and rehired employees to their state's new hire reporting agency. The primary purpose is to locate parents who owe child support so that income withholding orders can be issued. The data is also cross-referenced with unemployment insurance claims to reduce fraud.
Do I have to report independent contractors (1099 workers)?
Federal law does not require you to report independent contractors through the new hire reporting system. However, a few states (including California, Connecticut, Iowa, Maryland, Massachusetts, Montana, Rhode Island, Vermont, Virginia, and West Virginia) do require reporting of independent contractors who are paid $600 or more. Check your specific state's requirements.
Do I need to report rehired employees?
Yes. If a former employee is rehired after a break in service, you must report them again as a new hire. The general federal threshold is any break in service of 60 or more consecutive days, though some states require reporting for any break in service regardless of duration. If in doubt, report the rehire.
What if I have employees in multiple states?
You must report new hires to the state where the employee works. If you have employees in multiple states, you can either report to each individual state or elect to report all new hires to a single state by registering as a multi-state employer with the federal Office of Child Support Services (OCSS). If you choose single-state reporting, you must transmit reports electronically and within 20 days of hire.
Can my payroll service handle new hire reporting for me?
Yes. Most payroll services (Gusto, ADP, Paychex, QuickBooks Payroll, etc.) automatically submit new hire reports to the appropriate state agency when you add a new employee or run payroll for a new hire. This is one of the most valuable features of using a payroll service, as it eliminates the risk of missing the deadline.
What are the penalties for not reporting new hires?
Federal law sets minimum penalties of $25 per unreported new hire. If the failure to report is the result of a conspiracy between the employer and the employee, the penalty increases to $500 per occurrence. Individual states may impose their own penalties, which vary. While enforcement has historically been inconsistent, many states have increased enforcement in recent years, particularly in connection with child support enforcement programs.
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This is general information, not legal advice. New hire reporting deadlines and requirements vary by state. Verify your specific obligations with your state's new hire reporting agency. Sources: OCSS/ACF, SBA.gov, state new hire reporting agency websites.