Indiana Code
Chapter 10. Employer Contributions
22-4-10-8. Indiana Directory of Hires and Rehires

Sec. 8. (a) This section applies only to an employer who employs individuals within the state.
(b) As used in this section, "date of hire" is:
(1) the first date that an employee provides labor or services to an employer; or
(2) the first date that an employee resumes providing labor or services to an employer after a separation from service with the employer of at least sixty (60) days.
(c) As used in this section, "employee":
(1) has the meaning set forth in Section 3401(c) of the Internal Revenue Code; and
(2) includes any individual:
(A) required under Internal Revenue Service regulations to complete a federal form W-4; and
(B) who has provided services to an employer.
The term does not include an employee of a federal or state agency who performs intelligence or counter intelligence functions if the head of the agency determines that the reporting information required under this section could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.
(d) As used in this section, "employer" has the meaning set forth in Section 3401(d) of the Internal Revenue Code. The term includes:
(1) governmental agencies;
(2) labor organizations; or
(3) a person doing business in the state as identified by:
(A) the person's federal employer identification number; or
(B) if applicable, the common paymaster, as defined in Section 3121 of the Internal Revenue Code or the payroll reporting agent of the employer, as described in IRS Rev. Proc. 70-6, 1970-1 C.B. 420.
(e) As used in this section, "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11.
(f) As used in this section, "labor organization" has the meaning set forth in 42 U.S.C. 653a(a)(2)(B)(ii).
(g) As used in this section, "newly hired employee" means an employee who:
(1) has not previously been employed by an employer; or
(2) resumes service with an employer after a separation from service of at least sixty (60) days.
(h) The department shall maintain a directory of new hires as required under 42 U.S.C. 653a.
(i) The directory under subsection (h) must contain the information for each newly hired employee that an employer must provide to the department under subsection (l).
(j) An employer must transmit the information required under subsection (l):
(1) within twenty (20) business days of the employee's date of hire; or
(2) if the information is transmitted magnetically or electronically, in two (2) monthly transactions that are:
(A) not less than twelve (12) days apart; and
(B) not more than sixteen (16) days apart.
(k) A report containing the information required under subsection (l) is considered timely:
(1) if it is postmarked on or before the due date, whenever the report is mailed; or
(2) if it is received on or before the due date, whenever the report is transmitted by:
(A) facsimile machine; or
(B) electronic or magnetic media.
(l) The employer shall provide the information required under this section on an employee's withholding allowance certificate (Internal Revenue Service form W-4) or, at the employer's option, an equivalent form. The report must include at least the following:
(1) The name, address, and Social Security number of the employee.
(2) The name, address, and federal tax identification number of the employer.
(3) The date of hire of the employee.
(m) An employer that has employees in two (2) or more states and that transmits reports under this section electronically or magnetically may comply with this section by doing the following:
(1) Designating one (1) state to receive each report.
(2) Notifying the Secretary of the United States Department of Health and Human Services which state will receive the reports.
(3) Transmitting the reports to the agency in the designated state that is charged with receiving the reports.
(n) The department may impose the following as a civil penalty:
(1) Twenty-five dollars ($25) on an employer that fails to comply with this section.
(2) Five hundred dollars ($500) on an employer that fails to comply with this section if the failure is a result of a conspiracy between the employer and the employee to:
(A) not provide the required report; or
(B) provide a false or an incomplete report.
(o) The department shall do the following with information received from an employer regarding newly hired employees:
(1) Enter the information into the state's directory of new hires within five (5) business days of receipt.
(2) Forward the information to the national directory of new hires not later than three (3) business days after the information is entered into the state's directory.
The state shall use quality control standards established by the administrators of the national directory of new hires.
(p) The information contained in the directory maintained under subsection (h) is available only for use by the department for purposes required by 42 U.S.C. 653a, unless otherwise provided by law.
(q) The department of child services (established under IC 31-25-1-1) shall:
(1) reimburse the department for a pro rata share of the costs incurred in carrying out this section using a cost allocation method described in 45 CFR 75.405; and
(2) enter into a purchase of service agreement with the department that establishes procedures necessary to administer this section.
As added by P.L.69-2015, SEC.14. Amended by P.L.183-2017, SEC.4.