Report New Hires

• The company's federal employer identification number (FEIN), legal name, and payroll address.
• The new hire's full name, mailing address, and work status (employee or independent contractor).
• The new hire's Social Security number (SSN).
  • You cannot submit a report without the SSN.
  • Enter the SSN and employee's full name exactly as they appear on the employee's Social Security card (for example do not enter "Bob" if the card reads "Robert").
  • Do not use an Individual Taxpayer Identification Number or Resident Alien (green card) number in place of the SSN.
• The date of the new hire's first day of employment or reinstatement.

Multistate Employers

If you have employees in Massachusetts and one or more other states, you can send all your new hire reports to us, instead of reporting to multiple states. To do so, you must submit your new hire reports online through MassTaxConnect and register your company with the U.S. Office of Child Support Enforcement (OCSE).

Out-of-State Employers

If your company

• Is not located in Massachusetts
• Operates in only one state other than Massachusetts, and
• You hire someone in Massachusetts

you must follow the new hire reporting requirements in the state where you do business. You should report the new hire information only to the state where you do your primary business.

Massachusetts Cities and Towns

All Massachusetts cities and towns are required to report their new hire information electronically.

Cities and towns that use payroll service providers must ensure that their new hire information is transmitted electronically to DOR.

Labor Unions and Hiring Halls

Labor unions and hiring halls have to report individuals who work directly for the labor union or hiring hall.

If the labor union or hiring hall simply refers individuals for employment, it does not need to file new hire reports for these actions.

If a labor organization actually pays the individuals that it refers (as opposed to having them paid by the person or entity to whom they are referred), the labor organization is considered the employer and must follow the new hire reporting requirements.

Day Labor Employees

Employers who own or operate a day laborer service have to report the individuals who they hire on a daily basis because an employer/employee relationship exists.

Teachers, Coaches and other Seasonal Employees

Employers must report seasonal employees if the employees are rehired or reinstated after a lapse in employment (being off the payroll) for 30 calendar days or more. Rehired seasonal employees must be reported within 14 days of the first day back on the job.

Teachers, coaches and other staff who return to work in September each year must be reported as follows:

• Teachers on a 9-month pay schedule must be reported when they are initially hired and reported again when they return following termination, separation, or layoff or if they are returning to work following a requested leave of absence without pay greater than 30 days.

• Teachers on a 12-month pay schedule must be reported when they are initially hired and reported again ONLY when they return following termination, separation, or layoff or if they are returning to work following a requested leave of absence without pay greater than 30 days.

• Substitute teachers must be reported when initially hired and reported again if rehired after termination, layoff, separation or a requested leave of absence without pay greater than 30 days.

Employees Returning from Maternity, Family, or Other Leave of Absence

If an employee returns from maternity, family or any other leave of absence after a lapse in pay of 30 days or more, you must report the employee.

If an employee continues to be paid while on leave, you do not need to submit a report when the employee returns to work.

Employees Rehired After Layoff

If you rehire an employee after a layoff, you must report the employee within 14 days of the employee’s start date.

Probation Periods and Temporary Staffing Agencies

If your company has a probation period before an employee is officially hired, but the employee is paid during the probation period, you must report the new hire within 14 days of the first day of work, regardless of the probation period.

Temporary agencies

• must report all employees when they are initially hired.

• do not need to re-report employees each time they report to a new position

• must report any employee who returns to work following a lapse in pay of 30 days or more due to termination, separation, layoff or requested leave of absence without pay.

Employees who Retire or File Workers’ Compensation Claims

If your company is withholding child support for an individual and sending the child support to DOR, you can report employment status changes, such as layoffs, terminations, resignations, retirements, leaves of absence and workers’ compensation claims via your MassTaxConnect account using the Employee Status Change reporting option.

Terminated Employees

If you terminate an employee who has an active Income Withholding Order (IWO) for child support in Massachusetts, you must report the terminated employee. Use the Employee Status Change feature.

You don't need to report a terminated employee if the employee didn't have an IWO.