Department of Labor and Regulation

Unemployment Insurance

New Hire Reporting Requirements

Who must report?

Must an employer report an employee whom they previously employed?

What information must be reported?

When should employers report?

What if an employer doesn't report new employees?

Who must report?

All employers, private, non-profit and government agencies must report to the New Hire Reporting Center all new employees hired, whether the employee is full-time, part-time, a student or a temporary worker. At a minimum, if an employer is required to give an individual a W-2 form, the employer must meet the New Hire reporting requirements.

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Must an employer report an employee whom they previously employed?

A New Hire report is required for any employee rehired 30 days or more after termination or lay-off, even if a new W-4 form is not completed.

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What information must be reported?

Employers must report the following for each employee:

  • Social Security number (SSN)
  • Name
  • Address
  • Date of hire (date employee first performed services for pay)

The following must be reported for each employer:

  • Employer's federal identification number (FEIN)
  • Employer name
  • Employer address

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When should employers report?

New employees must be reported within 20 days of their first day at work. If the report is transmitted electronically on compact disk (CD), employers must report twice monthly, not less than 12 or more than 16 days apart.

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What if an employer doesn't report new employees?

All employers are required to report New Hires to the New Hire Reporting Center on a timely basis. Any employer who intentionally fails to comply with any duties imposed by the New Hire law commits a petty offense. This may result in a monetary penalty of $25 for each violation. If there is a conspiracy between the employer and the employee to avoid reporting, the penalty may go as high as $500 per newly hired employee.

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Marcia Hultman, Secretary
700 Governors Drive
Pierre, SD 57501-2291
Tel. 605.773.3101
Fax. 605.773.6184