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Employer reporting - 23 Pa. Cons. Stat. § 4392

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     § 4392.  Employer reporting.
        (a)  General rule.--For purposes of enhancing child support
     enforcement activities, including the location of individuals,
     the establishment of paternity and the enforcement of child
     support obligations pursuant to this subchapter, a Commonwealth
     directory of new hires shall be established within the
     Department of Labor and Industry.
        (b)  Duty of employer.--Except as provided in subsection (c),
     each employer doing business in this Commonwealth shall provide
     the following information regarding a newly hired employee to
     the Commonwealth directory of new hires: name; home address;
     Social Security number; date of hire; the employer's name and
     address; the identifying number assigned to the employer under
     section 6109 of the Internal Revenue Code of 1986 (Public Law
     99-514, 26 U.S.C. § 6109); and the name and telephone number of
     an employer contact. The information may be submitted on a form
     provided by the Department of Labor and Industry or by attaching
     the date of hire and name and telephone number of an employer
     contact to the W-4 form submitted for the newly hired employee.
     The information may be transmitted by first class mail,
     magnetically, electronically or by another method authorized by
     the directory of new hires.
        (c)  Employees in two or more states.--An employer that
     employs individuals in two or more states and that transmits
     reports magnetically or electronically may comply with
     subsection (b) by designating one of its offices located in a
     state in which the employer has employees to send the required
     report to the Commonwealth directory of new hires. An employer
     that transmits reports pursuant to this subsection shall notify
     the Commonwealth directory of new hires and the United States
     Secretary of Health and Human Services in writing as to which
     state such employer has designated to send the report required
     under subsection (b). If the Commonwealth is so designated, the
     employer shall transmit information in accordance with this
     subchapter, including the newly hired employee's state of hire,
     and shall comply with all procedures adopted under this
     subchapter.
        (d)  Time for submission.--The information required under
     subsection (b) shall be submitted by the employer to the
     Commonwealth directory of new hires no later than 20 days from
     the date of hire of a newly hired employee. In the case of a
     magnetic or electronic transmission of the information, the
     employer may comply by making two monthly transmissions not less
     than 12 days nor more than 16 days apart.

        Cross References.  Section 4392 is referred to in section
     4326 of this title.

Last modified: November 27, 2007