About the System
Employers may choose any of the following methods to report newly hired employees and independent contractors: the Internet, or the New Hire Reporting Form, Form NHR
. Completed NHR Forms may be mailed to the Department of Revenue, P.O. Box 55141, Boston, MA 02205-5141, or you may fax them to 617-376-3262. For more information about the Massachusetts New Hire Reporting System, please follow the links below:
- How it Works
- Who Reports
- Who Must be Reported
- When to Send Reports
- What to Report
- Reporting Retirees and Workers' Compensation Claimants
- Reporting Methods and Formats
- Information for Multistate Employers
- Fast Facts on New Hire Reporting
- Consolidated Child Support Payments and The Employer Reporting System
If you have any questions about the Employer Reporting system, contact Employer Services at: 800-332-2733.
How it Works
DOR receives information about newly hired employees/independent contractors from employers, compiles it on a computer file, and regularly compares this file to its database of individuals who are required to pay child support. When a "match" is identified, DOR notifies the employer of the parent who pays child support to withhold child support and remit the funds to DOR.
DOR also compares the New Hire Reporting System file to databases of applicants for, and recipients of, various public benefits, including Transitional Assistance, Food Stamps and Unemployment Compensation. Match information is used by the Department of Transitional Assistance and the Department of Unemployment Assistance to assist in determining eligibility for these programs. This screening process saves taxpayers millions of dollars each year by preventing fraud.
- All companies with employees or independent contractors in Massachusetts are required to submit New Hire reports.
- Some payroll processing services report newly-hired individuals automatically. If you use a payroll processing service, ask if they send reports on behalf of your organization, and make sure that independent contractors are included.
- All newly-hired employees who work in Massachusetts.
- All newly-hired independent contractors to whom the employer anticipates paying $600 or more over the course of the year.
- Individuals who are returning to the payroll after a lapse in pay of thirty calendar days or more.
Independent Contractor: A person is an independent contractor if he or she is:
- 18 years of age or older and works for an individual employer;
- A consultant or vendor paid $600 or more and for whom a 1099 is used to report income; and/or
- Liable for his or her own taxes.
This group does not include individuals such as nannies or carpenters working in a private home.
Also see: Reporting Retired Employees and Employees with Workers' Compensation Claims
- Send a report within 14 days of the individual’s first day on the job.
- If an independent contractor is re-hired under a new contract, send a report within 14 days of the independent contractor’s first day under the new contract.
- If there has been a lapse in pay of thirty calendar days or more, send a report within 14 days of the individual’s first day back to work.
NOTE: Submitting quarterly wage information does not satisfy the obligation to submit timely new hire reports.
- The company’s name, address and federal employer identification number (FEIN);
- The individual’s name, address and Social Security number; and
- The date that the individual started working or was reinstated.
- Online: There are many benefits to using this method, including minimal reporting time and confirmations of receipt. For more information about the availability of online reporting, visit the New Hire Reporting System page.
- New Hire Reporting Form: This method can be used to report individual employees, and independent contractors. Fax completed forms to 617-376-3262, or mail them to the Department of Revenue, P.O. Box 55141, Boston, MA 02205-5141.
Information for Multi-State Employers
- Federal law requires all states to administer employee reporting programs. Employers that have employees and/or independent contractors in two or more states and report via the Internet may report all new employees or independent contractors to the Massachusetts Department of Revenue, rather than reporting to two or more different states.
- Employers wanting to take advantage of this option must first register their company with the U.S. Office of Child Support Enforcement (OCSE). Registering your company states that your company will be submitting all of your employees and/or independent contractors to the State of Massachusetts. Complete the online OCSE registration form at the Federal Office of Child Support Enforcement.
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