New Hire Reporting Law Summaries

Ohio's new hire reporting law is located in the Ohio Revised Code Annotated at Title LI, Chapter 3121.

DEFINITIONS

"Employee" means an individual who is employed to provide services for compensation to an employer and includes an individual who provides services to an employer under a contract as an independent contractor, and who is an individual, the sole shareholder of a corporation, or the sole member of a limited liability company. The term does not include an individual performing intelligence or counterintelligence functions for a state agency, if the head of the agency has determined that reporting pursuant to this section could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission (Sec. 3121.89, as added by S. 180, L. 1999, effective March 22, 2001).

"Employer" means any person or governmental entity, other than the federal government, for which an individual performs any service, as the employee of such person, except that (Sec. 3121.89, as added by S. 180, L. 1999, effective March 22, 2001):

(1) if the person for whom the individual performs services does not have control of the payment of compensation for the services, the term means the person having control of the payment of the compensation.

(2) in the case of a person paying compensation on behalf of a nonresident alien individual, foreign partnership, or foreign corporation not engaged in trade or business within the U.S., the term means the person paying the compensation.

WHAT THE EMPLOYER MUST DO

Except as provided in Sec. 3121.891(B) below, every employer must make a new hire report to the Department of Job and Family Services regarding the hiring, rehiring, or return to work as an employee of a person who resides, works, or will be assigned to work in Ohio to whom the employer anticipates paying compensation (Sec. 3121.891(A), as added by S. 180, L. 1999, effective March 22, 2001).

An employer with employees in two or more states that transmits new hire reports magnetically or electronically may make the new hire report to another state if the employer does both of the following (Sec. 3121.891(B), as added by S. 180, L. 1999, effective March 22, 2001):

(1) notifies the Ohio Department of Job and Family Services and the U.S. Secretary of Health and Human Services in writing that the employer has designated another state as the state to which the employer will send the report;

(2) transmits the report to that state in compliance with federal law.

Contents of report. --An employer must include all of the following in each new hire report (Sec. 3121.892, as added by S. 180, L. 1999, effective March 22, 2001):

(1) the employee's name, address, date of birth, social security number, and date of hire, rehire, or return to work;

(2) the employer's name, address and identification number.

Form of report. --An employer may make a new hire report by submitting a copy of the U.S. IRS Form W-4 (Employee's Withholding Allowance Certificate) for the employee, a form provided by the Department of Job and Family Services, or any other hiring document or data storage device or mechanism the department authorizes. An employer may make the report by mail, fax, magnetic or electronic means, or other means the department authorizes. If an employer makes a report by mail, the date of making the report is the postmark date if the report is mailed in the U.S. with first class postage and is addressed as the department authorizes. An employer must make the report not later than 20 days after the date on which the employer hires or rehires an employee or the employee returns to work (Sec. 3121.893, as added by S. 180, L. 1999, effective March 22, 2001).

Penalties. --An employer that fails to make a new hire report will be required by the Department of Job and Family Services to pay a fee of not more than $25 for each failure to make a report. If the failure to make a report is the result of a conspiracy between the employer and the employee not to supply the report or to supply a false or incomplete report, the department will require the employer to pay a fee of not more than $500 for each such failure (Sec. 3121.8910, as added by S. 180, L. 1999, effective March 22, 2001).

Forms. --

WHO TO CONTACT

For more information, contact the Ohio New Hire Reporting Center at P.O. Box 15309, Columbus, OH 43215-0309. Telephone: (614) 221-5330 or 1-888-872-1490. Fax: (614) 221-7088 or 1-888-872-1611. Internet: http://www.oh-newhire.com. E-mail: oh-newhire@policy-studies.com.

CCH-EXP, STATE-SUMMARIES New Hire Reporting Law Summaries New Hire Reporting Law Summaries 36-1600 Ohio, New Hire Reporting Law Summaries Ohio's new hire reporting law is located in the Ohio Revised Code Annotated at Title LI, Chapter 3121. DEFINITIONS "Employee" means an individual who is emp