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Must an employer report: an employee who is being recalled from a layoff, an employee who is returning from a leave of absence, or an employee who is seasonal?

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Must an employer report: an employee who is being recalled from a layoff, an employee who is returning from a leave of absence, or an employee who is seasonal?

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Yes. If there has been a break in employment of 30 days or more, the employer is required to report the individual to the New Hire Reporting Center even if a new W-4 Form is not filled out.

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