Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 44
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52Page 44 of 52 NYS-50 (1/14)
Questions and answers on reporting new hire information
1. For whom must this information be reported?
9. Must employees who discontinued services within 20 days of
being hired still be reported?
All newly hired or rehired employees must be reported, whether
hired for the first time or rehired (if previously employed
Yes. These individuals were still employees and must be reported.
but separated from such prior employment for 60 or more
consecutive days), regardless of the type of employment, amount
10. Employers sometimes transfer employees working in other
of remuneration, or status of the employer (such as for profit,
states to New York State. Must these employees be reported
not-for-profit, or government). Household employers must also
for the new hire reporting program?
report newly hired employees.
No. These employees are not newly hired or rehired by the
employer, but merely transferred from another state.
2. For purposes of this program, who is considered to be an
employee who must be reported?
11. Can employers submit a report of all new employees hired
Any newly hired or rehired person who works in New York State
anywhere in the country with an indicator of the state in which
must be reported, whether or not the person is a resident of New
they work?
York State, previously not employed by you or previously employed
Multistate employers who report electronically may designate
by you but separated from such prior employment for 60 or more
one state (in which he or she has employees) to report newly
consecutive days.
hired employees. For employers who do not report electronically,
only newly hired employees working in New York State must be
3. What information must be reported for each newly hired or
reported, and employees who do not work at all in New York State
rehired employee?
must not be reported.
The information required to be reported includes the employer’s
federal employer identification number (EIN), name, and address;
12. Must all employees be reported as new hires in the case of
the employee’s social security number, name, address, hire date,
takeovers, mergers, and consolidations by employers?
and whether dependent health insurance benefits are available to
No, not if these employees have been previously reported through
the employee; and if so, the date the employee qualifies for those
the quarterly wage reporting system.
benefits.
13. What do employers report for nonresident aliens who do not
4. When must this information be filed?
receive social security numbers?
The required information must be filed within 20 days of the hiring
Employees who legitimately do not have social security numbers
date. Employers who report electronically must report using two
still must be reported. Employers should enter not required in the
monthly transmissions (if needed) not less than 12 or more than
space for social security number on their submission.
16 days apart.
14. What does an employer report for a newly hired employee who
Note: If you have a newly hired nonresident alien visa employee,
does not yet have a social security number?
you have 20 calendar days to report the new hire starting from the
date the employee receives a social security number (SSN) from
You cannot submit a report without an employee’s SSN or use an
the Social Security Administration. A nonresident alien employee
Individual Taxpayer Identification Number (ITIN) or Resident Alien
should file for a social security number at the start of employment.
(green card) number in place of the SSN.
You should exercise due diligence to have the employee provide
You have 20 calendar days to report a newly hired nonresident
the SSN when it is received. You cannot submit a report without
alien visa employee you hire starting from the date the employee
an employee’s SSN or use an Individual Taxpayer Identification
receives an SSN from the Social Security Administration. A
Number (ITIN) or Resident Alien (green card) number in place of
nonresident alien employee should file for a social security number
the SSN.
at the start of employment. You should exercise due diligence to
have the employee provide the SSN when it is received.
5. What is the hiring date considered to be?
The hiring date is the first day compensated services are
15. Must the employee’s physical address be reported, or is a
performed by an employee. This would be the first day any
post office box sufficient for an employee’s home address?
services are performed for which the employee will be paid wages,
(For example, the employee may want a post office box for
commissions, tips, or other compensation. For services based
receiving a paycheck from the employer.)
solely on commissions, this is the first day an employee working for
commissions is eligible to earn commissions.
A post office box is sufficient for an employee’s home address,
because we do not intend to modify the W-4 process. We recognize
6. Can employers substitute either manually- or computer-
the main purpose of the W-4 is to provide federal income tax
produced listings of newly hired employees in place of copies
withholding information to employers.
of W-4s and Forms IT-2104?
16. What date does the Tax Department use for determining
Yes. Employers may substitute listings or other written formats
timeliness — the postmark or the received date?
provided all the required information is included.
For reports delivered by the U.S. Postal Service, we use the
postmark date for determining if the report was submitted in time.
7. Must the employer submit Form IT-2104 in addition to the
Taxpayers can use certain private delivery services, in addition to
federal Form W-4?
the U.S. Postal Service, with the assurance that reports mailed on
Yes, Form IT-2104 (or IT-2104-E) includes the required information
time will be considered filed on time. For rules for determining the
regarding employee dependent health insurance benefits, and the
postmark dates when using a designated delivery service, refer
hire date. Therefore, it must be submitted in place of, or in addition
to TSB-M-97(2)I and Publication 55, Designated Private Delivery
to, the federal Form W-4.
Services. If neither the U.S. Postal Service nor a designated
delivery service is used, we use the received date.
8. The requirements state that an employee’s name must be
provided in the following order: first name, middle initial, last
17. How can an employer obtain a federal Employer Identification
name. Can employers provide the name in a last name, first
Number (EIN)?
name, middle initial order?
See the IRS Web site at The IRS has a Web site
Yes. The order of the name as stated in the requirements
where new employers can obtain a federal EIN. Employers must
corresponds to the order specified for federal Form W-4. Employers
inform the New York State Tax Department when they obtain
who provide this information in a listing or other written format may
a federal EIN and use that number as their Withholding Tax
provide the name in the alternative order.
Identification Number.
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