This is a reminder about a new reporting requirement, which is part of New York’s new hire reporting rules. Effective as of July 15, 2011, an employer with employees working in New York State must report information on any dependent health care coverage that the employer provides to those employees.
The information must include: (i) the employee’s name, address and social security number and date of hire, (ii) the employer’s name, address and employee identification number, and (iii) the availability of the dependent health care coverage (including the date of availability). The information must be filed within 20 days after the employee’s date or hire (or rehire), and quarterly thereafter. The information may initially be filed on-line (at www.nynewhire.com), on Form IT-2104 (Employee’s Withholding Allowance Certificate) or IT-2104-E (Certificate of Exemption From Withholding), or in any written form that includes the required information. The information is also reported quarterly on Form NYS-45 (as updated for use in the third quarter of 2011).The penalty for the failure to provide the information is $20 per employee.