New hire reporting by state: deadlines, independent contractor rules and where each state takes reports
Federal law gives employers no more than 20 days after hiring someone to report the new employee to the State Directory of New Hires in the state where the employee works (42 U.S.C. 653a), and each state may set a shorter deadline. As of October 16, 2026, nine states do: Alabama and Maine (7 days), Georgia and Vermont (10 days), Massachusetts, Rhode Island and West Virginia (14 days), and Iowa and Mississippi (15 days). Federal law does not cover independent contractors, but 17 states require employers to report at least some of them, and three more require it of government agencies only.
- Federal deadline
- 20 days after the date of hire
- Electronic filers
- 2 transmissions a month, 12 to 16 days apart
- States with a shorter deadline
- 9 (7 to 15 days)
- States requiring contractor reports
- 17, plus 3 for government agencies only
- Federal cap on state penalties
- $25 per new hire; $500 if employer and employee conspire
- Who receives the report
- The State Directory of New Hires in the state where the employee works, which forwards it to the National Directory of New Hires
Figures above were read from 42 U.S.C. 653a, the HHS Office of Child Support Enforcement (OCSE) new hire pages and state matrix, and each state's own new hire page or statute on 2026-10-16. See sources.
The federal rule
The requirement comes from section 453A of the Social Security Act, codified at 42 U.S.C. 653a. Each report goes to the state, not to the federal government; the state enters it within 5 business days and sends it to the National Directory of New Hires within 3 business days, where child support agencies match it against parents who owe support. Federal agencies report their own hires directly to the national directory.
- Deadline. A state may set its own deadline, but the report must be made
not later than 20 days after the date the employer hires the employee
, or, for employers that report electronically or by magnetic media, in two monthly transmissions not less than 12 days nor more than 16 days apart. - Who is a newly hired employee. Someone who has never worked for the employer, or who was separated from the employer for at least 60 consecutive days. An employer is defined as in section 3401(d) of the Internal Revenue Code and includes government entities and labor organizations.
- Date of hire. OCSE defines it as the date the employee first performs services for pay. A worker who quits before the report is due must still be reported, according to OCSE.
- Form. The report may be made on a W-4 or an equivalent form and sent by first-class mail, magnetically or electronically. States add options such as online portals and fax.
- Penalties. States may set a civil penalty, but it may not exceed
$25 per failure to meet the requirements of this section with respect to a newly hired employee
, or $500 if the failure results from a conspiracy between the employer and the employee.
The seven federal data elements
| About the employee | About the employer |
|---|---|
| Name | Name |
| Address | Address |
| Social Security number | Federal Employer Identification Number (FEIN) |
| Date of hire (first day of services for pay) | - |
OCSE says to use the same FEIN for new hire reports and quarterly wage reports. A new employee without a Social Security number cannot be reported until the number is issued; OCSE says employers then have 20 calendar days from the date the employee receives it.
Multistate employers
An employer with employees in two or more states may either report each new hire to the state where the person works, or pick one of those states and send every report there. The single-state option requires registering with HHS as a multistate employer (online or on the paper registration form), naming the chosen state, and reporting electronically or by magnetic media no more than twice a month, 12 to 16 days apart. Registration is with HHS, but the reports themselves go to the chosen state; OCSE adds, We do not process new hire reporting on the Child Support Portal.
The state chosen also sets the contractor rule. The Maryland Department of Human Services FAQ explains that a multistate employer that chooses to report new hires to one state is bound by the new hire reporting requirements of that state
, so contractors are reported only if the chosen state requires it.
Deadlines and contractor rules by state
The table lists the reporting deadline for employees, whether independent contractors must be reported, and the state's own new hire reporting site. The "Basis" column names the state page or statute we read. Where the state's own page could not be read (blocked, loaded by script, or not found), the entry is taken from the OCSE State New Hire Reporting matrix and marked "per HHS OCSE list".
| State | Deadline for employees | Independent contractors reported? | Basis | State new hire site |
|---|---|---|---|---|
| Alabama | 7 days (new hires and recalls) | No | Workforce Alabama | workforce.alabama.gov |
| Alaska | 20 days | No | per HHS OCSE list | acsess.childsupport.alaska.gov |
| Arizona | 20 days | Government agencies only; others may report | Arizona center FAQ | newhire-reporting.com/az-newhire |
| Arkansas | 20 days | No | per HHS OCSE list | workforce.arkansas.gov |
| California | 20 calendar days | Yes: $600 or more paid or contracted, to an individual, sole proprietor or single-member LLC | EDD | edd.ca.gov |
| Colorado | 20 calendar days (or the first scheduled payroll, if later) | Yes, if the contractor provides a Social Security number | Colorado Child Support Services | childsupport.colorado.gov |
| Connecticut | 20 days; 14 days for FTP filers | Yes: services valued at $5,000 or more, unless registered with CTDOL for UI tax or employed by a registered employer | CT.gov Business | business.ct.gov |
| Delaware | 20 days | Government agencies only; others may report | Delaware center FAQ | newhire-reporting.com/DE-Newhire |
| District of Columbia | 20 days | No | DC Directory of New Hires; per HHS OCSE list | dc-newhire.com |
| Florida | 20 days | Yes: $600 or more per calendar year; due 20 days after the first payment or the contract, whichever is earlier | Fla. Stat. 409.2576 | servicesforemployers.floridarevenue.com |
| Georgia | 10 days | No (employers may report them) | Georgia center FAQ | newhire-reporting.com/GA-Newhire |
| Hawaii | 20 days | No | per HHS OCSE list | ag.hawaii.gov/csea |
| Idaho | 20 days | No | Idaho Department of Labor; per HHS OCSE list | labor.idaho.gov |
| Illinois | 20 days | Yes | IDES | ides.illinois.gov |
| Indiana | 20 days of hire or rehire | No | per HHS OCSE list | in-newhire.com |
| Iowa | 15 days of hire or rehire | Yes, when payments exceed the 1099-MISC filing amount and are not a lump sum | Iowa Code 252G.3; Iowa Code 252G.4 | secureapp.dhs.state.ia.us/epay |
| Kansas | 20 days | No | per HHS OCSE list | dol.ks.gov |
| Kentucky | 20 calendar days of hire or rehire (KRS 405.435(2)) | No | per HHS OCSE list | ky-newhire.com |
| Louisiana | 20 days (new hires and rehires) | No | Louisiana DCFS; per HHS OCSE list | dcfs.louisiana.gov |
| Maine | 7 days | Yes: $2,500 or more; due within 7 days | 19-A M.R.S. 2154 | portal.maine.gov/newhire |
| Maryland | 20 days (new hires and rehires) | No | Maryland DHS; per HHS OCSE list | dhs.maryland.gov |
| Massachusetts | 14 days after the first day of work | Yes | Mass. DOR, Report New Hires | mass.gov |
| Michigan | 20 calendar days of hire or rehire | No (encouraged and accepted) | per HHS OCSE list | mi-newhire.com |
| Minnesota | 20 days of hire or rehire | Government agencies only (Minn. Stat. 256.998, subd. 9); optional for others | per HHS OCSE list | mn-newhire.com |
| Mississippi | 15 days | No (reports accepted) | Mississippi directory FAQ | ms-newhire.com |
| Missouri | 20 calendar days | No | Missouri DSS; per HHS OCSE list | missouriemployer.dss.mo.gov |
| Montana | 20 days (hires and rehires) | No | Montana DPHHS guide | dphhs.mt.gov |
| Nebraska | 20 days of hire or rehire | Yes | Nebraska center FAQ | ne-newhire.com |
| Nevada | 20 days | No | per HHS OCSE list | ui.nv.gov |
| New Hampshire | 20 days | Yes, if pay for services is anticipated to exceed $2,500 | per HHS OCSE list | NH Employment Security (no web address in the HHS list) |
| New Jersey | 20 days (N.J.S.A. 2A:17-56.61) | Yes | NJ employer portal | njcsesp.com |
| New Mexico | 20 days | No (reports accepted) | New Mexico directory FAQ | nm-newhire.com |
| New York | 20 calendar days | Yes: contracts over $2,500 (since January 1, 2022) | NY Tax Department | tax.ny.gov |
| North Carolina | 20 days | No | per HHS OCSE list | ncnewhires.ncdhhs.gov |
| North Dakota | 20 days | No | per HHS OCSE list | childsupport.dhs.nd.gov |
| Ohio | 20 days | Yes (Ohio Rev. Code 3121.891); the HHS list gives contractors anticipated to make $2,500 or more | per HHS OCSE list; Ohio Rev. Code 3121.891 and per HHS OCSE list | oh-newhire.com |
| Oklahoma | 20 days | No | per HHS OCSE list | ok.gov/oesc/newhire |
| Oregon | 20 days | Yes since January 1, 2024: W-9 contractors expected to work more than 20 days | Oregon DOJ letter | Oregon Employer Services Portal (no web address in the HHS list) |
| Pennsylvania | 20 days (23 Pa.C.S. 4392(d)) | No | per HHS OCSE list | pacareerlink.pa.gov |
| Rhode Island | 14 days | No | Rhode Island directory; Rhode Island directory FAQ | ri-newhire.com |
| South Carolina | 20 days | Optional | per HHS OCSE list | newhire.sc.gov |
| South Dakota | 20 days | No | per HHS OCSE list | dlr.sd.gov |
| Tennessee | 20 days of hire or rehire | No | Tennessee program FAQ; per HHS OCSE list | tnnewhire.com |
| Texas | 20 calendar days from the day the employee starts earning wages | Yes | per HHS OCSE list | employer.oag.texas.gov |
| Utah | 20 days of hire or rehire | No | per HHS OCSE list | jobs.utah.gov |
| Vermont | 10 days | No | Vermont Department of Labor; per HHS OCSE list | labor.vermont.gov |
| Virginia | 20 days | Yes: due within 20 days of the start of the contract | Va. Code 63.2-1946 | va-newhire.com |
| Washington | 20 days of hire, rehire or return to work | No | RCW 26.23.040; per HHS OCSE list | newhire.wa.gov |
| West Virginia | 14 days | Yes: $2,500 or more per year; due within 14 days | West Virginia center FAQ | wv-newhire.com |
| Wisconsin | 20 days | No | Wisconsin FAQ; per HHS OCSE list | wi-newhire.com |
| Wyoming | 20 days | No per the HHS list; the Wyoming center's FAQ says government agencies must report them | Wyoming center FAQ; per HHS OCSE list and Wyoming center FAQ | newhire-reporting.com/WY-Newhire |
Territories
| Territory | Deadline for employees | Independent contractors reported? |
|---|---|---|
| Guam | 20 days | Yes |
| Puerto Rico | 20 days of hire or rehire | No |
| U.S. Virgin Islands | 20 days | No |
States that require independent contractor reports
OCSE states the federal position plainly: Some states do require the reporting of independent contractors. However, federal law does not require it.
The 17 states that require it of employers generally, and their triggers, are:
- Dollar thresholds: California and Florida ($600 or more), Maine and West Virginia ($2,500 or more), New Hampshire and New York (more than $2,500), Ohio ($2,500 or more per the HHS list), Connecticut ($5,000 or more).
- Other triggers: Iowa (payments above the 1099-MISC filing amount, not as a lump sum), Oregon (W-9 contractors expected to work more than 20 days), Colorado (contractors who provide a Social Security number).
- No threshold stated on the page we read: Illinois, Massachusetts, Nebraska, New Jersey, Texas and Virginia.
Some of these rules are recent. New York's Tax Department says the requirement for contracts over $2,500 took effect January 1, 2022. Oregon's Department of Justice wrote that A new Oregon reporting requirement took effect January 1, 2024.
Florida's section 409.2576 covers any service recipient that pays an individual $600 or more per calendar year, and the Illinois Department of Employment Security form reads Employers must report each new hire, including independent contractors, within 20 days.
Arizona, Delaware and Minnesota require contractor reports from government agencies only. Georgia, Michigan, Mississippi, New Mexico and South Carolina accept contractor reports without requiring them.
Rehires and recalls
Under federal law a returning worker counts as a new hire after a separation of at least 60 consecutive days. Some state rules differ:
- Iowa defines a rehire as the first day of pay after a termination lasting a minimum of six consecutive weeks (Iowa Code 252G.1), with reports due within 15 days.
- Massachusetts counts an employee who returns after a lapse in pay of 30 days or more, and says rehired employees are reported within 14 days of the first day back (Mass. DOR).
- Alabama requires each newly hired or recalled employee to be reported within seven days, and the report must say whether the person was newly hired or recalled.
- Arizona, Nebraska, New Mexico, Tennessee, Wisconsin and Wyoming centers tell employers to report re-hires and re-called employees who return after being laid off, furloughed, separated, granted leave without pay or terminated, after a break of 60 days.
What we could not confirm
- The deadline for 20 states and the contractor rule for 30 jurisdictions are taken from the HHS OCSE matrix, because the state page we read did not state them or we could not read the state page. The Kansas Department of Labor, the Maine new hire portal and NH Employment Security returned "403 Forbidden"; the Texas Workforce Commission returned a bot check; the Texas OAG employer portal, newhire.wa.gov and childsupport.oregon.gov did not serve a readable robots.txt, so we did not fetch them; the North Carolina site returned an error; the Connecticut Department of Labor new hire page showed a CAPTCHA; the Indiana, Kentucky, Michigan, Minnesota, Ohio and South Carolina portals load their text by script.
- South Carolina: the HHS list gives 20 days from the start date. The section of the South Carolina Code we read (63-17-1210) describes a voluntary program with monthly reports and states no day count, and one payroll provider's table lists 14 days. We could not read South Carolina's own new hire site.
- Mississippi: the directory's FAQ says 15 days of the start date, while its Reporting Fundamentals page says 15 business days.
- Wyoming: the HHS list says contractors are not required; the Wyoming center's FAQ says government agencies must report them.
- District of Columbia: the directory's FAQ uses a 60-day break for rehires, while its Reporting Fundamentals page says 90 days.
- Montana: the HHS list gives Minnesota's site (mn-newhire.com) as Montana's website; the table uses Montana DPHHS instead. The HHS list's Maryland deadline field contains no deadline, so the table uses the Maryland DHS page.
- State penalty amounts and state-only data elements are not compiled here.
Questions
How many days does an employer have to report a new hire?
No more than 20 days after the date of hire under federal law. Nine states set a shorter deadline: Alabama and Maine (7 days), Georgia and Vermont (10), Massachusetts, Rhode Island and West Virginia (14), and Iowa and Mississippi (15). Electronic filers may instead send two transmissions a month, 12 to 16 days apart.
Do independent contractors have to be reported as new hires?
Not under federal law. California, Colorado, Connecticut, Florida, Illinois, Iowa, Maine, Massachusetts, Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Texas, Virginia and West Virginia require at least some contractor reports; Arizona, Delaware and Minnesota require them from government agencies only.
Do rehired employees have to be reported?
Yes, if the person was separated from the employer for at least 60 consecutive days, under federal law. Iowa uses a termination of at least six consecutive weeks, and Massachusetts uses a lapse in pay of 30 days or more (Mass. DOR).
What is the penalty for not reporting new hires?
Penalties are set by each state. Federal law caps a state civil penalty at $25 per unreported new hire, or $500 if the employer and employee conspired not to report or to file a false report.
Can a multistate employer report all new hires to one state?
Yes, if it registers with HHS as a multistate employer, names one state where it has employees, and reports electronically or by magnetic media no more than twice a month, 12 to 16 days apart. That state's rules, including its contractor rule, then apply.
Related records: 2027 SUI taxable wage base by state and FUTA credit reduction states for 2026.
Sources
- Massachusetts Department of Revenue: Report New Hires - mass.gov, read 2026-10-16
- HHS Office of Child Support Enforcement: New Hire Reporting - acf.gov, read 2026-10-16
- HHS OCSE: State New Hire Reporting Contacts and Program Requirements (matrix page) - acf.gov, read 2026-10-16
- HHS OCSE: State Contact and Program Information, State New Hire Reporting (PDF matrix) - ocsp.acf.hhs.gov, read 2026-10-16
- 42 U.S.C. 653a, State Directory of New Hires (U.S. Code, 2023 edition, GPO) - www.govinfo.gov, read 2026-10-16
- Maryland Department of Human Services: New Hires FAQs - dhs.maryland.gov, read 2026-10-16
- Maryland Department of Human Services: Report New Hires - dhs.maryland.gov, read 2026-10-16
- Workforce Alabama: New Hires - workforce.alabama.gov, read 2026-10-16
- Arizona New Hire Reporting Center: FAQs - newhire-reporting.com, read 2026-10-16
- California EDD: New Hire Reporting - edd.ca.gov, read 2026-10-16
- California EDD: Step 4, Report Employees and Independent Contractors - edd.ca.gov, read 2026-10-16
- Colorado Child Support Services: New Hire Reporting - childsupport.colorado.gov, read 2026-10-16
- CT.gov Business: New Hire Reporting - business.ct.gov, read 2026-10-16
- CT.gov Business: Reporting Independent Contractors - business.ct.gov, read 2026-10-16
- Delaware New Hire Reporting Center: FAQs - newhire-reporting.com, read 2026-10-16
- District of Columbia Directory of New Hires: FAQs - dc-newhire.com, read 2026-10-16
- District of Columbia Directory of New Hires: Reporting Fundamentals - dc-newhire.com, read 2026-10-16
- Florida Statutes 409.2576 (2025), State Directory of New Hires - www.flsenate.gov, read 2026-10-16
- Georgia New Hire Reporting Center: FAQs - newhire-reporting.com, read 2026-10-16
- Idaho Department of Labor: Report New Hires - www.labor.idaho.gov, read 2026-10-16
- Illinois Department of Employment Security: New Hires - ides.illinois.gov, read 2026-10-16
- Illinois Department of Employment Security: New Hire Reporting Form (PDF) - ides.illinois.gov, read 2026-10-16
- Iowa Code chapter 252G, Central Employee Registry (PDF) - www.legis.iowa.gov, read 2026-10-16
- Louisiana DCFS: New Hire Registry - dcfs.louisiana.gov, read 2026-10-16
- Maine Revised Statutes, Title 19-A, section 2154 - legislature.maine.gov, read 2026-10-16
- Mississippi State Directory of New Hires: FAQs - ms-newhire.com, read 2026-10-16
- Mississippi State Directory of New Hires: Reporting Fundamentals - ms-newhire.com, read 2026-10-16
- Missouri Department of Social Services: New Hire Information - www.missouriemployer.dss.mo.gov, read 2026-10-16
- Montana DPHHS Child Support Services: New Hire Employer Reporting Guide (PDF) - dphhs.mt.gov, read 2026-10-16
- Nebraska New Hire Reporting: FAQs - ne-newhire.com, read 2026-10-16
- New Jersey Child Support Employer Services Portal: Reporting Fundamentals - www.njcsesp.com, read 2026-10-16
- New Mexico New Hire Directory: FAQs - nm-newhire.com, read 2026-10-16
- New York State Department of Taxation and Finance: New Hire Reporting - www.tax.ny.gov, read 2026-10-16
- Ohio Revised Code 3121.891, New hire report - codes.ohio.gov, read 2026-10-16
- Oregon Department of Justice Child Support Program: Senate Bill 184 independent contractor letter (PDF, April 2024) - www.doj.state.or.us, read 2026-10-16
- Rhode Island New Hire Reporting Directory: Reporting Fundamentals - ri-newhire.com, read 2026-10-16
- Rhode Island New Hire Reporting Directory: FAQs - ri-newhire.com, read 2026-10-16
- Tennessee New Hire Reporting Program: FAQs - tnnewhire.com, read 2026-10-16
- Vermont Department of Labor: New Hire Reporting - labor.vermont.gov, read 2026-10-16
- Code of Virginia 63.2-1946 - law.lis.virginia.gov, read 2026-10-16
- Revised Code of Washington 26.23.040 - app.leg.wa.gov, read 2026-10-16
- West Virginia New Hire Reporting Center: FAQs - wv-newhire.com, read 2026-10-16
- Wisconsin New Hire Reporting: FAQs - wi-newhire.com, read 2026-10-16
- Wyoming New Hire Reporting Center: FAQs - newhire-reporting.com, read 2026-10-16
- South Carolina Code of Laws, Title 63, Chapter 17 (section 63-17-1210) - www.scstatehouse.gov, read 2026-10-16
Source links are not affiliate links. This page is general information, not legal or tax advice; new hire rules depend on the facts and the state.
