What is the definition of an “employer” for Employer New Hire Reporting purposes?
The term “employer” means the person for whom an individual (the employee of such person) performs or performed any service, of whatever nature. Employer also includes any governmental entity and any labor organization. [42 U.S.C. 653(a)(2)(B); 26 U.S.C. Section 3401(d)] At a minimum, in any case where an employer is required to give an employee a Form W–2 showing the amount of taxes withheld, the employer must meet the new hire reporting requirements.
