What is the definition of ‘employer’ for New Hire reporting purposes?
According to 43-19-46 and 93-11-01 of the Mississippi code, an employee is defined as any person who has the control of payment of income to an individual. Federal legislation states that an ‘employer’ for New Hire reporting purposes is the same as for federal income tax purposes (as defined by Section 3401(d) of the Internal Revenue Code of 1986) and includes any governmental entity or labor organization. At a minimum, in any case where an employer is required to give an individual a W-2 form showing the amount of taxes withheld, the employer must meet the New Hire reporting requirements.
