What is the definition of “employer” for new hire reporting purposes?
Federal legislation states that an “employer” for new hire reporting purposes is the same as for the federal income tax purposes (as defined by Section 3401(d) of the Internal Revenue Code of 1986) and includes any government entity or labor organization. At a minimum, in any case where the employer is required to give an individual a W-4 form, the new hire must be reported.
