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Child Support Division

Employers: New Hire Reporting

Requirements

Federal and state laws require that all employers must report each employee hired on or after October 1, 1997 to the State Directory of New Hires (SDNH) located within the North Dakota Child Support Division. For employees working in North Dakota, the following information must be reported within 20 days of the date of hire:

  • Employee's Name, Address, Social Security Number, and Date of Hire*
      * Date of hire is the employee's first day of work for pay.
      * A newly hired employee is an employee who was not previously employed by you or was
       

    previously employed by you but has been separated from that previous employment for at

        least 60 days in a row and has now returned to work for you.
  • Employer's Name, Address, and Federal Employer Identification Number
  • Report whether or not the employer offers Health Insurance to the new hire

The reported information will be used by the North Dakota Department of Human Services and by other state agencies in order to:

  • Increase financial support for children by improved collection of child support
  • Increase collections on defaulted student loans and Department of Education grant overpayments
  • Decrease taxpayer burden
  • Decrease the likelihood of fraud in the unemployment compensation, workers compensation, and welfare programs
  • Verify employment and income of individuals participating in certain federal housing programs

The definition of "employer" for new hire reporting purposes is the same definition used for federal income tax wage withholding purposes (as defined by section 3401(d) of the Internal Revenue Code of 1986) and includes any governmental entity and any labor organization. As a general rule, if an employer is required to give an employee a W-2 form showing the amount of taxes withheld, the employer must comply with the new hire reporting requirements.

The definition of "employee" for new hire reporting purposes is the same definition used for federal income tax wage withholding purposes (as defined by Chapter 24 of the Internal Revenue Code of 1986). As a general rule, if an employee is given a W-2 form showing the amount of taxes withheld, that employee fits the definition for new hire reporting.

An individual is considered a new hire on that individual's first day of work. (The first day in which an individual performs services for pay and the first day in which an employer begins to withhold amounts for income tax purposes.)

 

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