(1)(a) An employer shall report to the Division of Child Support of the Department of Justice the hiring or rehiring of an individual who resides or works in the state and to whom the employer anticipates paying earnings if the employer:
(A) Has employees working only in this state; or
(B) Is a multistate employer and has designated to the United States Secretary of Health and Human Services that Oregon is the employer’s reporting state.
(b) The employer shall submit the report by mail or other means in accordance with rules adopted by the Department of Justice.
(2)(a) An employer shall make the report required by subsection (1) of this section with respect to an employee:
(A) Not later than 20 days after the date the employer hires or rehires the employee; or
(B) In the case of an employer transmitting reports magnetically or electronically, by transmissions each month not less than 12 days nor more than 16 days apart.
(b) An employer may submit a cumulative report for all individuals hired or rehired during the previous reporting period.
(3) The report required under subsection (1) of this section may be made on a W-4 form or, at the option of the employer, an equivalent form approved by the Division of Child Support of the Department of Justice, but must contain the employer’s name, address and federal tax identification number and the employee’s name, address and Social Security number.
(4) As used in this section:
(a) “Employee” means an individual who must file a federal withholding form W-4 under the Internal Revenue Code.
(b) “Rehire” means to re-employ any individual who was laid off, separated, furloughed, granted a leave without pay or terminated from employment for more than 45 days. [1993 c.753 §1; 1995 c.381 §2; 1999 c.80 §18; 2003 c.73 §46]
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