© 2020 American Payroll Institute, Inc. Reopening Reminders for Employers Rehiring Employees Arehiring s employers begin to reopen, some companies are employees who were laid off at the beginning of the COVID-19 public health crisis. New hire reporting requirements might be triggered if the length of separation meets the employee’s work state threshold. Period of separation threshold for rehired employees. In addition to any newly hired employees, federal law requires employers to report any rehired employees to the applicable State Directory of New Hires if the employment separation has been at least 60 consecutive days (see The Payroll Source®, §1.9). Eight states require new hire reporting after shorter periods of separation (see APA’s Guide to State Payroll Laws, §§5.1 and 5.2). Reporting time frame. Federal law requires employers to report new and rehired employees within 20 days of the first day of work or to file electronically in two monthly transmissions not fewer than 12 or more than 16 days apart. Some states require employers to report new hires more quickly. Note: Effective September 1, 2020, Virginia will require new hire reporting for independent contractors within 20 days of the start of the contract under certain circumstances (see PAYSTATE UPDATE, Issue 9, Vol. 22). State New Hire Reporting Requirements State Reporting Time Frame Online Reporting Required Independent Contractor Reporting Required Website AL 7 days Employers with 5 or more employees https://labor.alabama.gov/nh/new- hire.aspx AK 20 days https://childsupport.alaska.gov/ Home/Employers.aspx AZ 20 days https://newhire-reporting.com/AZ- Newhire/Default.aspx AR 20 days https://newhire-reporting.com/AR- Newhire/Default.aspx CA 20 days Within 20 calendar days of either making payments totaling $600 or more or entering into contract for $600 or more in any calendar year, whichever is earlier https://www.edd.ca.gov/Payroll_ Taxes/New_Hire_Reporting.htm CO 20 days or first regularly scheduled payroll after hire and 20- day period (employer option) https://newhire.state.co.us CT 20 days If remuneration for services is anticipated to exceed $5,000/year https://www1.ctdol.state.ct.us/ newhires/index.asp DE 20 days Government agencies must report independent contractors they hire https://newhire.dhss.delaware.gov DC 20 days https://www.dc-newhire.com FL 20 days https://servicesforemployers. floridarevenue.com/Pages/home. aspx GA 10 days https://www.ga-newhire.com July 13, 2020 Volume 22 Issue 14
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