SmallBizHandbookSmallBizHandbook

New York New Hire Reporting Requirements (2026)

Last updated: 2026-10-12 · New York's rules were checked against the state's own site and the federal OCSE reference guide on 2026-10-12

New York employers must report every new or rehired employee to the New York State Department of Taxation and Finance — New Hire Notification within 20 calendar days of the hiring date (first day of paid services) — Tax Law § 171-h. That matches the federal 20-day limit. Independent contractors must be reported too (Contracts over $2,500 threshold). Besides the 7 federal data elements, New York requires 3 more items.

Deadline
20 calendar days
same as federal
Report contractors?
Yes (Contracts over $2,500)
Rehire rule
60+ days gone
federal rule
Extra required data
3 items
beyond the federal 7

New York new hire reporting rules

New York new hire reporting

New York State Department of Taxation and Finance — New Hire Notification

20
calendar days

Deadline: Within 20 calendar days of the hiring date (first day of paid services) — Tax Law § 171-h.

Electronic filers may instead send twice-monthly transmissions 12–16 days apart.

What to report

7 federal data elements (every state)
  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Plus New York requires:

  • Dependent health insurance available? (yes/no)
  • Date the employee qualifies for health insurance
  • Employee middle name or initial

How to file

Open NY reporting site ↗

Methods: Online (NY New Hire Online Reporting Center) · Fax · Mail · Copy of Form IT-2104 (contains the health-insurance question and hire date)

Phone
518-320-1079
Fax
518-320-1080
Mail
NYS Dept of Taxation and Finance, New Hire Notification, PO Box 15119, Albany, NY 12212-5119

Official NY requirements page

Independent contractors

Contractors must be reported (Contracts over $2,500)

Since January 1, 2022, report individuals under an independent contractor arrangement with contracts in excess of $2,500 — online only (not on Form IT-2104).

Rehires & recalls

Report workers rehired after a separation of 60 or more consecutive days.

Penalty

$20 per employee not timely reported; $20 per false or incomplete report

  • • For a nonresident visa employee, the 20 calendar days start when the employee receives an SSN; you can't report with an ITIN.

When is my New York report due?

Enter the first day of paid work to get the due date (with a calendar reminder), check whether a returning worker counts as a rehire, or fill in a New York report worksheet and download it as a PDF. Everything runs in your browser; employee details are never saved.

What goes on a New York new hire report

Federal data elements (every state)

  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Added by New York

  • Dependent health insurance available? (yes/no)
  • Date the employee qualifies for health insurance
  • Employee middle name or initial

Most states accept a copy of the employee's Form W-4 with the employer name, address and FEIN filled in, as long as any extra New York fields are added. Use the same FEIN you put on your quarterly wage reports.

How New York compares

  • Deadline: New York uses the federal 20-day limit, like 41 other states and DC. 9 states are stricter, with 7, 10, 14 and 15-day deadlines.
  • Contractors: New York is one of 17 states that require independent contractors to be reported.
  • Rehires: Uses the federal rule: report a returning worker who was gone at least 60 consecutive days.
  • Multistate employers can instead report every new hire electronically to a single state where they have employees after registering with HHS (Multistate Employer Registry).

Related for New York employers: New York payroll taxes & SUTA rate · New York payday & final paycheck rules · New York minimum wage · payroll setup checklist

New York new hire reporting FAQ

How long do I have to report a new hire in New York?

Within 20 calendar days of the hiring date (first day of paid services) — Tax Law § 171-h. That matches the federal 20-day limit. Employers that report electronically may instead send twice-monthly transmissions 12 to 16 days apart. The date of hire is the first day the employee performs services for pay.

Do I have to report independent contractors in New York?

Since January 1, 2022, report individuals under an independent contractor arrangement with contracts in excess of $2,500 — online only (not on Form IT-2104).

Do I need to report rehired employees in New York?

Report workers rehired after a separation of 60 or more consecutive days.

What information goes on a New York new hire report?

Every report needs the seven federal data elements: the employee's name, address, Social Security number and date of hire, and the employer's name, address and FEIN. New York also requires: Dependent health insurance available? (yes/no); Date the employee qualifies for health insurance; Employee middle name or initial.

How do I report a new hire in New York?

Accepted methods: Online (NY New Hire Online Reporting Center); Fax; Mail; Copy of Form IT-2104 (contains the health-insurance question and hire date). Reports go to the New York State Department of Taxation and Finance — New Hire Notification.

What is the penalty for not reporting a new hire in New York?

$20 per employee not timely reported; $20 per false or incomplete report. Federal law caps state penalties at $25 per unreported employee, or $500 when the employer and employee conspire not to report or to file a false report. A late report is still required.

I have employees in New York and other states. Where do I report?

Report each employee to the state where they work, following that state's rules, or register with HHS as a multistate employer and send all new hire reports electronically to one state where you have employees. Multistate employers that pick New York follow New York's rules for everyone.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

New hire reporting in other states

ALAKAZARCACOCTDEDCFLGAHIIDILINIAKSKYLAMEMDMAMIMNMSMOMTNENVNHNJNMNCNDOHOKORPARISCSDTNTXUTVTVAWAWVWIWY

All states on one map and table, plus territories →

General information, not legal advice. Confirm current requirements with the New York State Department of Taxation and Finance — New Hire Notification before relying on them.