Are labor organizations required to report their members under the new hire reporting program?
A 18: A labor organization is not required to report members simply as a result of their status as members. It also need not report those who are referred for employment unless the labor organization meets the definition of “employer” under section 3401(d) of the IRC in relation to those individuals. A labor organization is an employer under section 3401(d) of the IRC and must meet the reporting requirements of section 453A with respect to any individuals that perform any services for the organization for wages. The labor organization could also be brought within the definition of “employer” under section 3401(d)(1), which states that in cases in which the person or entity for whom services are performed does not have control over the payment of the wages for those services, the employer is the person or entity having control over the payment of those wages. Thus, if a labor organization actually pays the individuals whom it refers (as opposed to having them paid by the person or entit
