Are employers on Native American reservations and lands subject to the new hire reporting requirements?
No, unless the tribe has accepted the jurisdiction of the state for this purpose. There are several ways this can be accomplished. For example, a tribe can enter into an agreement with the state for the cooperative delivery of child support enforcement services, including reporting new hires to the State Directory of New Hires (SDNH). Under PRWORA, a tribe can operate its own IV-D system pursuant to section 455(f) of the Act.
