New Hire Reporting Law Summaries
Montana, New Hire Reporting Law Summaries
Montana's new hire reporting law is located in the Montana Code Annotated at Title 40, Chapter 5, Part 9.
DEFINITIONS
“Employee” means a person 18 years of age or older who performs labor in Montana for compensation and for whom the employer withholds federal or state tax liabilities from the employee's compensation (Sec. 40-5-901, as amended by H. 127, L. 1999, effective October 1, 1999).
The term 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 new hire reporting with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission (Sec. 40-5-901, as amended by H. 127, L. 1999, effective October 1, 1999).
“Employer” means a person, firm, corporation, association, governmental entity, or labor organization that engages an employee for compensation and withholds federal or state tax liabilities from the employee's compensation (Sec. 40-5-901, as amended by H. 127, L. 1999, effective October 1, 1999).
“Date of hire” means the first day that an employee starts work for which the employee is owed compensation by the payor of income (Sec. 40-5-901, as amended by H. 127, L. 1999, effective October 1, 1999).
“Rehire” means the first day, following a termination of employment, that an employee begins to again perform work or provide services for a payor. Termination of employment does not include temporary separations from employment, such as unpaid medical leave, an unpaid leave of absence, or a temporary or seasonal layoff (Sec. 40-5-901, as amended by H. 127, L. 1999, effective October 1, 1999).
WHAT THE EMPLOYER MUST DO
An employer doing business in Montana must report to the Department of Public Health and Human Services the hiring or rehiring of an employee to whom the employer anticipates paying income (Sec. 40-5-922).
Form and contents of report.- An employer must report the hiring or rehiring of an employee by submitting a copy of the employee's completed W-4 form or, at the option of the employer, its informational equivalent or any other format agreed to by the department. The report must include the employee's name, date of hire, social security number, and residential and mailing addresses, and the name, address, and federal identification number of the employer. The report may include the employee's date of birth (Sec. 40-5-922).
Health insurance availability.- If an employer provides health or medical insurance coverage for an employee and the coverage may be extended to the employee's children, the employer may, along with the date the employee becomes eligible for coverage, provide that information as part of the new hire report (Sec. 40-5-922).
Transmission of reports/deadlines.- Transmission of the reports must be by first-class mail, electronic or magnetic transmission, including fax, or any other format agreed to by the Department of Public Health and Human Services. Written reports must be submitted within 20 days of the employee's date of hire or rehire. Reports transmitted electronically or magnetically may be made by two transmissions monthly, if necessary, not less than 12 or more than 16 days apart (Sec. 40-5-922).
Multistate employers.- An employer who has employees in two or more states and who transmits new hire reports electronically or magnetically may comply with new hire reporting requirements by designating one of the states in which there is an employee and transmitting the report of new hires to that state. A multistate employer who elects to report to only one state must give written notice of the state to which the employer will transmit new hire reports to the Secretary of the federal Department of Health and Human Services (Sec. 40-5-922).
Liability.- An employer providing new hire reports is not liable to the employee for the disclosure or any subsequent use by the processing center of the information (Sec. 40-5-922).
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Montana New Hire Reporting Form WHO TO CONTACT
For more information, call 1-888-866-0327.