Maine Child Support: Division of Support Enforcement & Recovery (DSER)
Employers Page - New Hire FAQ's
Q. What is New Hire reporting?
A. New Hire reporting is a process by which you, as an employer, report information on newly-hired employees to us within 7 days of the date of hire. As an employer, you will play a key role in this important program by reporting all of your newly-hired employees to the State of Maine. Maine's New Hire reporting law went into effect October 1, 1998
Q. What will be done with the New Hire information?
A. DSER will match New Hire reports against our child support records to locate parents,
establish an order, or enforce an existing order. Once these matches are done, we will transmit
the New Hire reports to the National Directory of New Hires (NDNH).
Q. What is the definition of "employer" for
New Hire reporting purposes?
A. Maine law and federal legislation states that an "employer" for New Hire reporting purposes
is the same as for Federal income tax purposes (as defined by Section 3401(d) of the Internal
Revenue Code of 1986) and includes any governmental entity or labor organization. At a minimum,
in any case where an employer is required to give an individual a W-2 form, the employer must
meet the New Hire reporting requirements.
Q. What is the "date of hire" considered to be?
A. The "date of hire" is considered to be the first day services are performed for wages
by an individual.
Q. If I layoff and then re-hire an employee, or an employee returns
after a leave of absence, do I need to send in another New Hire report?
A. If the employee returning to work is required to complete a new W-4 form, the employer
must report the individual as a New Hire to DSER. If, however, the returning employee had not
been formally terminated or removed from payroll records, there is no need to report that individual
as a New Hire.
Q. How soon must I submit a report after hiring someone?
A. Maine and federal law mandate that New Hires be reported within 7 days of the date of
hire.
Q. What form do I use to send in my New Hire reports?
A. Employers may report by sending a copy of the Employee's W4 or you can obtain a copy of
the Maine New Hire Reporting Form off this web page. Employers may also choose to submit information
by voice recognition, fax, or e-mail.
Q. What must be reported on each New Hire report?
A. Each New Hire report must contain the ten data elements:
- Employee name
- Address
- Date of birth
- Date of hire or rehire
- Social Security number
- Employer name
- Address
- Phone number
- Maine Department of Labor Number
- Federal Employer Identification Number
Other helpful information is:
- The availability of medical insurance coverage for the employee and their children
- The income of the employee
- The income frequency of the employee
- The occupation of the employee
- Employee's phone number
- Employee Termination Date
Q. What are the advantages for employers?
A. The Division of Support Enforcement provides flexible reporting methods with minimal costs, and creates one central reporting location. Another direct benefit to employers is the prevention of fraudulent unemployment and workers’ compensation payments.
Q. Do I need to do a New Hire report on a newly-hired individual who quits
before the New Hire report is due?
A. Yes. The employer/employee relationship existed and wages were earned, a New Hire report
must be submitted. Even though the employment period was short, the reported information may be the
key to locating a non-custodial parent.
Q. What is the penalty for failure to meet New Hire Reporting requirements?
A. Employers who fail to meet the reporting requirements is subject to a civil penalty up to
$200.00 per month for each violation.
Q. If I take over a business, do I have to report all the employees?
A. No, not if these employees have previously been reported, but employers must report new hires
for the new business.
Q. Are labor unions and hiring halls required to report?
A. 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, a new hire report does not need to be filed.
Q. As a multi-state employer; do I have to report to each State in which
I have employees?
A. If you are a multi-state employer, you may report newly-hired employees to the State in
which they are working or you may select one State to which to report all of your new hires. Contact
the State you wish to report to for the data specifications and file layout for reporting electronically
or by magnetic tape.
Q. How will States in which I have employees working know that I have
selected another State to receive my new hire reports?
A. The National Directory of New Hires will maintain a list of multi-state employers and their
designated reporting locations. This data will be made available to all States.