FAQ Page

Frequently Asked Questions

About the Law
1. What is the new hire law?
2. Who must report?
3. Who must be reported?
4. Is anyone exempt from this law?
5. Are labor unions and hiring halls required to report?

Basics of New Hire Reporting
6. Why do we need new hire reporting?
7. What information must I report?
8. How do I report?
9. Where do I report new hires?
10. Why is the address for the Nebraska State Directory of New Hires in Austin, TX?
11. How often must I report?
12. How will the information be used?

Reporting Independent Contractors
13. What is the purpose of the independent contractor reporting law?
14. If my business contracts with a company that employs independent contractors, is it my responsibility to report those independent contractors?
15. My business has used independent contractors. Who do I report as of January 1, 2010?
16. How do I determine who is an independent contractor?
17. Many service providers have federal employer identification numbers (FEINs) and business names. How do I determine if they are sole proprietors?

Common Employer Questions
18. I am an employer with employees in more than one state. What special considerations, if any, need to be made for this?
19. Is there an easier way to report other than submitting a New Hire Reporting Form?
20. What if I have questions about child support or income withholding?
21. Do I have to report if I do not hire anyone?
22. I am an employer who has more than one address. Which one should I list?
23. I provide employee information on my Quarterly Wage Reports. Why must I also report the employee as a new hire?
24. Do temporary agencies have to report their new hires for every assignment?
25. Do I need to report an employee who worked for a couple of hours or days and then quit?
26. Do I have to include my FEIN on line 10 of the W-4? The instructions say to include it only if I sent it to the IRS.
27. If I take over a business, do I have to report all of the employees?
28. In addition to reporting new hires, do I need to report terminated employees as well?
29. Can I send an outdated W-4?
30. What if I still have more questions about new hire reporting?

About the Law

1. What is the new hire law?

Nebraska Statute 48-2303 and the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 U.S.C. 653A, requires all employers to report newly hired and re-hired employees to a state directory within 20 days of their hire date.

2. Who must report?

All employers and/or labor organizations in the State of Nebraska.

3. Who must be reported?

Employers are required to report the following employees:

New employees: Employers must report all employees who reside or work in the State of Nebraska to whom the employer anticipates paying earnings. Employees should be reported even if they work only one day and are terminated (prior to the employer fulfilling the new hire reporting requirement).

Re-hires or Re-called employees: Employers must report re-hires, or employees who return to work after being laid off, furloughed, separated, granted a leave without pay, or terminated from employment within 20 days of re-hire. Termination of employment does not include temporary separations from employment, such as an unpaid medical leave, an unpaid leave of absence, a temporary lay-off of less than 60 days in length, or an absence for disability or maternity.

Temporary employees: Temporary agencies are responsible for reporting any employee who they hire to report for an assignment. Employees need to be reported only once; they do not need to be re-reported each time they report to a new client. They do need to be reported as a re-hire if the worker has a break in service or gap in wages from your company.
Independent Contractors: New Hire enforcement allows for reporting independent contractors under the New Hire Act. This reporting method will help identify individuals who have taken new employment and have child support obligations.

4. Is anyone exempt from this law?

No one is exempt from this law.

5. Are labor unions and hiring halls required to report?

Labor unions and hiring halls must report their own employees; that is, individuals who work directly for the labor union or hiring hall. If the labor union or hiring hall simply refers individuals for employment, it does not need to file new hire reports for these actions. If a labor organization actually pays the individuals whom it refers (as opposed to having them paid by the person or entity to whom they have been referred), the labor organization would be considered the "employer" and subject to the new hire reporting requirements.

Basics of New Hire Reporting

6. Why do we need new hire reporting?

New hire reporting speeds up the child support income withholding order process, expedites collection of child support from parents who change jobs frequently, and quickly locates alleged fathers/non-custodial parents to help in establishing paternity and child support orders. New hire reporting helps children receive the support they deserve. Employers are a key partner in ensuring financial stability for many children and families and should take pride in their role.

7. What information must I report?

In accordance with Federal legislation, the State of Nebraska asks for the following information:

Employer's Federal Employer Identification Number (FEIN) - If you have more than one FEIN, please make certain you use the same FEIN you use to report your quarterly wage information when reporting new hires.
Employer's Name
Employer's Address
Employee's Name (First, Middle, Last)
Employee's Address
Employee's Social Security Number
Employee's Date of Hire or Re-Hire
Employee's Date of Birth (optional)
Dependent Health Insurance Availability (optional)

Additional information may be required if reporting electronically. Please click here for electronic reporting specifications.

Please Note: The Claims Resolution Act (CRA) of 2010 requires employers to report the date an employee first performed services for pay to the State New Hire Directory. CRA became effective June 8, 2011. This is an anti-fraud measure designed to reduce the number of overpayments to individuals receiving unemployment insurance benefits. Nebraska’s new hire statute has included this requirement since 1997.

8. How do I report?

There are a variety of ways to report new hires, including online reporting, electronic reporting and by mail or fax. For more information on the convenient reporting options available, click here.

9. Where do I report new hires?

Electronic Reports - Using our Web site's online reporting feature is a very popular choice for employers. This feature provides a printable confirmation of reports received and is available 24 hours a day, 7 days a week.

Employers can send new hire data files in a variety of ways, including transferring files through this Web site, through internet connection using File Transfer Protocol (FTP), or mail reports to us on diskette. Click here to learn more about electronic reporting.

Non-Electronic Reports - Paper new hire reports may either be faxed or mailed to the Center.

Mail reports to:
Nebraska State Directory of New Hires
P.O. Box 144013
Austin, TX 78714-4013

Fax reports to:

Toll-free: (866) 808-2007

10. Why is the address for the Nebraska State Directory of New Hires in Austin, TX?

After a competitive bidding process, the State of Nebraska hired a contractor, Maximus, to manage the New Hire Reporting program. Maximus has consolidated their New Hire Reporting operations in Austin, Texas.

11. How often must I report?

Employers must report within 20 days of a new employee's hire or re-hire date. Employers who submit reports magnetically or electronically shall submit the reports by two monthly transmissions if necessary, which are not less than 12 days or more than 16 days apart.

12. How will the information be used?

Federal and State laws contain strict guidelines for the use of new hire reporting information. Nebraska's child support computer system matches new hire information against open child support cases to locate alleged fathers/non-custodial parents to establish paternity and child support orders, and enforce existing orders. Once these matches are done, the new hire information is sent to the National Directory of New Hires and is utilized by Child Support Agencies nationwide.

New hire information can also be used by states to help detect and prevent fraudulent payments to recipients of unemployment insurance, workers compensation, and welfare benefits.

The use of this information provides financial support for Nebraska's families and a reduction in welfare and unemployment insurance costs.

Reporting Independent Contractors

13. What is the purpose of the independent contractor reporting law?

The new hire information you provide for independent contractors will increase child support collections by helping to locate parents who are delinquent in their child support obligations.

14. If my business contracts with a company that employs independent contractors, is it my responsibility to report those independent contractors?

No, the company that employs independent contractors has the responsibility to report them to Nebraska New Hire as a new hire.

15. My business has used independent contractors. Who do I report as of January 1, 2010?

Report only independent contractors that you contract with on or after January 1, 2010. Nebraska law requires that all new hires and re-hires be reported within 20 days after the date of hire or re-hire.

16. How do I determine who is an independent contractor?

Per IRS, the general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result.

17. Many service providers have federal employer identification numbers (FEINs) and business names. How do I determine if they are sole proprietors?

You are required to obtain a first name, last name, and SSN of any service providers that are sole proprietors. The federal Form W-9 has been revised and now requires sole proprietors to list their first and last names. You may want to ask the service provider to complete the new Form W-9. If the SSN is still not known after reviewing the W-9, ask the service provider for the SSN.

Common Employer Questions

18. I am an employer with employees in more than one state. What special considerations, if any, need to be made for this?

New hire reporting is required in all 50 states. One of the goals of new hire reporting legislation is to make it as easy as possible for employers to comply. For those employers with employees in more than one state, we have two convenient options for reporting. Click here for more information about Multistate reporting.

19. Is there an easier way to report other than submitting a New Hire Reporting Form?

We strongly suggest reporting electronically. You can either report new hires using our Web site or transmit a data file created by your company's human resources or payroll software. Electronic reporting will eliminate paperwork, increase the accuracy of the reports, allows faster processing, and can save on postage and other costs. Our Web site even provides a printable confirmation of new hires you report during a session! Electronic reporting can also qualify Multistate employers to report new hires directly to one state.

20. What if I have questions about child support or income withholding?

The State Directory of New Hires does not have access to specific child support information and does not have the ability to answer questions related to child support

Contact the Child Support Enforcement Division

21. Do I have to report if I do not hire anyone?

No.

22. I am an employer who has more than one address. Which one should I list?

The address where you want income withholding orders sent should be used. A street address is preferred, as long as you can receive mail there.

23. I provide employee information on my Quarterly Wage Reports. Why must I also report the employee as a new hire?

New hire information from the Quarterly Wage Reports becomes available two to six months after the date of hire. When you immediately report new hires, there is an improved chance of locating the individual while employed and the required child support action can be promptly taken. In addition, fraudulent unemployment insurance, workers compensation, and welfare benefit payments can be quickly detected.

24. Do temporary agencies have to report their new hires for every assignment?

Temporary agencies are responsible for reporting their workers who sign a W-4 form and report to an assignment. Workers need to be reported only once; they do not need to be reported each time they report to a new client. If the worker has a break in service from your agency and a new W-4 form is required, then a new hire report is also needed.

25. Do I need to report an employee who worked for a couple of hours or days and then quit?

If the employee filled out a W-4 form and only worked for a few hours, that employee must be reported. Although that employee is no longer with your company, there is useful information that can be obtained, such as home address and work history.

26. Do I have to include my FEIN on line 10 of the W-4? The instructions say to include it only if I sent it to the IRS.

Yes, if you are sending in your report by W-4, you must include the employer name, address, and Federal Employer Identification Number (FEIN) in blocks 8 and 10 of the W-4 form. If you have more than one FEIN, please make certain you use the same FEIN you use to report your quarterly wage information when reporting new hires.

27. If I take over a business, do I have to report all of the employees?

No, not if these employees have previously been reported. Employers must report any newly hired or re-hired employees who are hired after the take over date.

28. In addition to reporting new hires, do I need to report terminated employees as well?

No. Only new hires and re-hires are required to be reported to the Center. However, if the terminated employee had an Income Withholding Order for child support, the termination should be reported to the agency that issued the Order.

29. Can I send an outdated W-4?

Yes, but if you need new W-4 forms, please contact the Internal Revenue Service.

30. What if I still have more questions about new hire reporting?

Do not hesitate to call the Nebraska State Directory of New Hires toll-free at (888) 256-0293 with any questions regarding the new hire reporting process. Our help desk staff is available Monday through Friday, 8:00am to 5:00pm Central Time. Our toll-free number operates 24 hours a day, seven days a week.