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Does an employer need to report employees who return from leave or who are rehired after layoff?

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Does an employer need to report employees who return from leave or who are rehired after layoff?

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Yes. The employer must submit a report if an employee is reinstated after any lapse of pay of 180 days or more. However, if the employee remains on the payroll while away from the job, the employer need not submit a report when the employee returns to work.

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