New Hire Reporting Law Summaries
Delaware, New Hire Reporting Law Summaries
Delaware's new hire reporting law is located in the Delaware Code at Title 30, Chapter 11.
DEFINITIONS
“Employee” includes an officer, employee or elected official of the United States, a state, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term also includes an officer of a corporation, but does not include an employee of a federal or state agency performing intelligence or counterintelligence functions, if the head of the agency has determined that reporting with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997).
“Employer” generally means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, and includes any entity and any labor organization (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997).
WHAT THE EMPLOYER MUST DO
Every employer required to deduct and withhold income tax must, within 20 days after the date it hires an employee, notify the State Directory of New Hires of the hiring; provided, however, that (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997):
an employer that transmits reports magnetically or electronically must so notify the State Directory of New Hires by two monthly transmissions (if necessary) not less than 12 days nor more than 16 days apart; and
an employer that has employees in Delaware and at least one other state and that transmits reports magnetically or electronically may comply with Delaware's new hire reporting requirements by designating either Delaware or the other state as the state to which the employer will transmit the required report, providing written notification to the Secretary of the federal Department of Health and Human Services of such designation and transmitting the report to such state.
Contents of report.- The report must include the name, address and social security number of the newly hired employee and the name and address of, and federal tax identifying number assigned to, the employer (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997).
Form of report.- Each report must be made on a W-4 form, or, at the option of the employer, an equivalent form, and may be transmitted to the State Directory of New Hires by first class mail, magnetically or electronically (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997).
Penalties.- An employer who fails or refuses to report the hiring of a new employee as required will be punished by a fine of $25 for each such failure or refusal. An employer or employee who conspires not to report the hiring of an employee, or to supply a false or incomplete report, will be punished by a fine of $500 for each offense (Sec. 1156A, as added by S. 162, L. 1997, effective July 21, 1997).
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