Reporting Fundamentals
Electronic Reporting: The fastest, easiest way to report, save time, save money...report electronically! We can help you.
Multistate Reporting: Doing business with employees in more than one state? Learn about important options and how to meet your reporting requirements.
- Why is new hire reporting required?
- Who is required to report?
- What do I have to report?
- When do I have to report?
- How do I report new hires?
- Where do I report new hires?
Why is new hire reporting required?
In 1996, Congress enacted a law called the "Personal Responsibility and Work Opportunity Reconciliation Act," or PRWORA, as part of Welfare Reform. This new legislation required that employers in all 50 states directly report their new hires and re-hires to a state directory.
New hire reporting accelerates the child support income withholding order process, expedites collection of child support from parents who frequently change jobs, and promptly locates non-custodial parents to help establish paternity and child support orders. Because of this, new hire reporting is essential to helping children receive the support they deserve. Employers serve as key partners in ensuring the financial stability of many children and families and should take pride in their integral role.
Who is required to report?
Employers and/or labor organizations doing business in the State of West Virginia must report the following employees and contractors:
- New employees: Employers must report all employees who reside or work in the State of West Virginia 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. Employers must also report any employee who remains on the payroll during a break in service or gap in pay, and then returns to work. A re-hired employee includes any individual who was previously employed by the employer but has been separated from such prior employment. This includes teachers, substitutes, seasonal workers, etc.
- 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: Employers must report Independent Contractors as new hires when payment for the services totals $2500 or more per year. Independent Contractors should be reported within fourteen days of the earlier of first making payments that in the aggregate equal or exceed $2500 in any year or contracts with an independent contractor providing for payments that in the aggregate equal or exceed $2500 in any year.
- Intelligence Employee/Contractor: An employee or independent contractor of a federal or state agency performing intelligence or counterintelligence functions if the head of the agency has determined that reporting could endanger the safety of the employee or independent contractor or compromise an ongoing investigation or intelligence mission.
What do I have to report?
Required Employer 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 (please use corporate name)
- Employer's Address (please provide address where Income Withholding Orders should be sent)
Required Employee Information:
- Employee's Name (First, Middle, Last)
- Employee's Mailing Address
- Employee's Social Security Number (SSN)
- Employee's State of Hire (only if reporting as a Multistate employer)
- Employee's Date of Hire
Optional Employer Information:
- Employer Phone Number
- Employer Fax Number
- Employer E-mail Address
- Employer Contact Name
Optional Employee Information:
- Employee's Date of Birth
View questions about Multistate employers.
When do I have to report?
West Virginia Revised Statute 48-18-125 requires all employers to submit their new hire reports within 14 days after the employee is hired or re-hired or returns to work. Employers who submit reports magnetically or electronically shall submit the reports in two monthly transmissions not more than sixteen days apart.
How do I report new hires?
The West Virginia New Hire Reporting Center offers many options that make it easy for employers to report new hires. The options available are listed below.
Electronic Reporting
- Electronic Reports -This feature provides printable confirmation of reports received and is conveniently available 24 hours a day , 7 days a week.
Non-Electronic Reporting
- Printed List: If your software is unable to export your new hire information in our electronic format,
you might be able to have your software create a printed list containing your new hire data. The printed list
should contain all of the required information on the New Hire Reporting Form, be created using at least a
10-point font size, and have the employer's name, Federal Employer Identification Number, and address clearly
displayed at the top of the report.
-OR- - New Hire Reporting Form: (Download the form). You may download, print,
fill out, and fax or mail us a New Hire Reporting Form.
-OR- - W-4 Form: If you choose to submit a W-4 form as a new hire report, please ensure that each W-4 is easily readable and has the employer's name, Federal Employer Identification Number, and address written at the top of each form. In addition, you will need to indicate the date of hire in any available blank space on the W-4 form.
Other Reporting Methods
- Payroll Service: If you use a payroll or accounting service, consider asking the service to report your new hires for you. Leading payroll services are already electronically reporting new hires for thousands of employers.
Where do I report new hires?
Electronic Reports - Utilizing our Web site's online reporting feature is a very popular option for employers. This feature provides printable confirmation of reports received, and is conveniently 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 the Web site or through internet connection using File Transfer Protocol (FTP). Employers can also mail reports directly to us on diskette. Learn more about electronic reporting.
Non-Electronic Reports - Paper new hire reports may either be faxed or mailed to our New Hire Reporting Center.
Please call the West Virginia New Hire Reporting Center toll-free at (877) 625-4669 for any questions regarding the new hire reporting process. Our help desk staff are available to answer your questions Monday through Friday from 8:00 AM to 5:00 PM MT.