§ 15-24-5 - Employer's reporting requirements.
SECTION 15-24-5
§ 15-24-5 Employer's reportingrequirements. – (a) Beginning October 1, 1997, an employer who hires or rehires an employee onor after October 1, 1997, must report the hiring or rehiring of the employee tothe department or its designee not later than fourteen (14) days after hire orrehire if reporting on a W-4 or its equivalent, or twice a month if reportingelectronically or magnetically.
(b) The report submitted shall contain the following:
(1) The employer's name, address, and federal identificationnumber;
(2) The employee's name, address, social security number;
(3) Information regarding whether the employer has employeedependent health care coverage available and the appropriate date on which theemployee may qualify for the coverage; and
(4) The address to which income withholding orders andgarnishments should be sent.
(c) Employers must report the information required undersubsection (b) of this section by any of the following means:
(1) By mailing a copy of the W-4 form. If a copy of the W-4form is delivered by the United States Postal Service to the department afterits due date, the postmark date stamped on the envelope is deemed to be thedate of submission, provided that the copy of the W-4 form was mailed in theUnited States, first class, postage prepaid, and properly addressed inaccordance with instructions provided;
(2) By submitting a fax transmission of the W-4;
(3) By transmission by magnetic tape or electronically in theformat and tape layout prescribed by the department, in the case of an employertransmitting reports magnetically or electronically, by two (2) monthlytransmissions not less than twelve (12) days, nor more than fifteen (15) daysapart; or
(4) any other means authorized by the department if the meanswill result in timely reporting and provided the employer obtains prior writtenapproval to use those means. Use of alternative means of reporting shall notaffect the obligation of the employer to submit the report within the timeprescribed in this section.