Mandatory one stop partners
Sec. 2. (a) This section applies only to an employer who employs
individuals within the state.
(b) As used in this section, "date of hire" is the first date that an
employee provides labor or services to an employer.
(c) As used in this section, "employee":
(1) has the meaning set forth in Chapter 24 of the Internal
Revenue Code of 1986; 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 of 1986. The term
includes:
(1) governmental agencies and labor organizations; and
(2) 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, "labor organization" has the meaning
set forth in 42 U.S.C. 653A(a)(2)(B)(ii).
(f) The department shall maintain the Indiana directory of new
hires as required under 42 U.S.C. 653A.
(g) The directory under subsection (f) must contain information
that an employer must provide to the department for each newly
hired employee as follows:
(1) The information must be transmitted within twenty (20)
business days of the employee's date of hire.
(2) If an employer transmits reports under this section
magnetically or electronically, the information must be
transmitted in two (2) monthly transactions that are:
(A) not less than twelve (12) days apart; and
(B) not more than sixteen (16) days apart.
If mailed, the report is considered timely if it is postmarked on or
before the due date. If the report is transmitted by facsimile machine
or by using electronic or magnetic media, the report is considered
timely if it is received on or before the due date.
(h) 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 may be transmitted to the department by
first class mail, by facsimile machine, electronically, or magnetically.
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.
(i) 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.
(j) The department may impose a civil penalty of 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:
(1) not provide the required report; or
(2) provide a false or an incomplete report.
(k) The information received from an employer regarding newly
hired employees shall be:
(1) entered into the state's new hire directory within five (5)
business days of receipt; and
(2) forwarded to the national directory of new hires within three
(3) business days after entry into the state's new hire directory.
The state shall use quality control standards established by the
Administrators of the National Directory of New Hires.
(l) The information contained in the Indiana directory of new
hires is available only for use by the department and the office of the
secretary of family and social services for purposes required by 42
U.S.C. 653A, unless otherwise provided by law.
(m) The office of the secretary of family and social services shall
reimburse the department for any costs incurred in carrying out this
section.
(n) The office of the secretary of family and social services and
the department shall enter into a purchase of service agreement that
establishes procedures necessary to administer this section.
As added by P.L.257-1997(ss), SEC.35. Amended by P.L.290-2001,
SEC.34.
Last modified: May 27, 2006