Admins can learn more about new hire reporting, when it's required, and how to choose whether Gusto files on your behalf.
What is new hire reporting?
Every U.S. state requires employers to tell their state when they hire someone new.
States use this information to:
Find parents who owe child support
Send income withholding orders (garnishments) to employers
Prevent fraud in unemployment insurance and other government programs
You must report:
New employees — anyone you hire for the first time
Rehired employees — anyone who returns to work after being gone for 60 or more days
All employee types — full-time, part-time, temporary, and seasonal workers
Yes, if you pay yourself wages through payroll.
If you are an owner who receives a W-2 and runs payroll for yourself, you are an employee of your company. You should be reported as a new hire when you first add yourself to payroll.
This applies to:
S-corp owners who take wages
LLC members treated as employees for payroll purposes
Corporate officers who receive W-2 wages
No, if you do not pay yourself through payroll.
Sole proprietors who take owner’s draws (not wages) do not need to be reported. They are not employees under the tax code.
If you're collecting unemployment while starting a business, check with your state unemployment office. Most states require you to report self-employment activity — even before you pay yourself. Working for your own business may affect your eligibility for benefits, regardless of whether you've taken a paycheck yet.
Critical timing note: Regardless of the hire date you enter, we send the report within a few days of your request for us to file on your behalf. Do not request us to file your new hire report until you’re ready for us to notify the state that you’re a new hire of your new company.
Reporting due dates vary by state. The deadline is usually 7-20 days from the employee's hire or rehire date. We send the report within a few days of your request.
Choose "Yes" for Gusto to file new hire reports if:
You hired an employee in the last 20 days, and another payroll service provider has not already filed these reports
You want Gusto to handle this automatically
You want to avoid tracking deadlines yourself
Choose "No" for Gusto to file new hire reports if:
You, your accountant, or prior payroll company already handled this when your employee was first hired or rehired
Penalties vary by state. Most states charge around $25 per employee for late reports.
If the state finds you intentionally avoided reporting, the penalty can reach $500 per employee.
Some states have no penalty. Others issue written warnings first.
To have Gusto to send a new hire report for someone:
Go to People.
Select the employee's name.
In the left-hand menu, click Taxes.
Scroll to the state in question.
We file to the correct state for each employee based on their work location.
Click Edit.
For File new hire report, select Yes.
Click Save.
You will not see the new hire report after it's filed. We send it within a few days of clicking Save. If you have questions, contact your state's new hire reporting agency.
There is no way to undo or recall a new hire report. If you requested it in error, contact the state directly if it was sent in error.
After we file a new hire report with the state, you can find it in the employee's profile.
Note: Not all states show the filed report in Gusto. If you don't see it and need confirmation it was filed, contact Gusto support.
To view the report:
Go to People.
Select the employee.
Click the Documents tab.
Look for the new hire report under filed documents.
You only need to report when an employee leaves if they have child support withholding. In that case, notify the child support agency, court, or attorney who issued the order.
Federal law does not require contractor reporting. However, some states do require it.
State
Threshold
How to report
California
Contractors paid over $600
Gusto files this for you
Colorado
Contractors who provide an SSN
Connecticut
Contracts exceeding $5,000/year
Gusto files this for you
Florida
All contractors
Gusto files this for you
Illinois
All contractors
Iowa
Contractors paid over $600
Gusto files this for you
Maine
Contractors paid over $2,500
Gusto files this for you
Massachusetts
Contractors paid over $600
Gusto files this for you
Minnesota
Government contractors
Gusto files this for you
Mississippi
Contractors paid on a recurring basis
Gusto files this for you
Nebraska
All contractors
Gusto files this for you
New Hampshire
Contractors paid over $2,500
Gusto files this for you
New Jersey
All contractors
Gusto files this for you
New York
For contracts >$2,500
Gusto files this for you
Ohio
All contractors
Gusto files this for you
Oregon
Contractors working 20+ days/year
Texas
All contractors
Gusto files this for you
Virginia
All contractors
West Virginia
Contractors paid at least $2,500
Gusto files this for you
State
Phone
Website
Alabama
(334) 353-8491
labor.alabama.gov/nh/new-hire.aspx
Alaska
(877) 269-6685
childsupport.alaska.gov
Arizona
(888) 282-2064
AZ-NewHire.com
Arkansas
(800) 259-2095
AR-NewHire.com
California
(916) 657-0529 or (888) 745-3886
edd.ca.gov/Payroll_Taxes/New_Hire_Reporting.htm
Colorado
(800) 696-1468
newhire.state.co.us
Connecticut
(860) 263-6310
ctdol.state.ct.us/lmi/newhire.htm
Delaware
(855) 481-0018
DE-Newhire.com
District of Columbia
(877) 846-9523
DC-NewHire.com
Florida
(888) 854-4791
servicesforemployers.floridarevenue.com
Georgia
(888) 541-0469
GA-NewHire.com
Hawaii
(808) 692-7029
ag.hawaii.gov/csea
Idaho
(800) 627-3880
labor.idaho.gov/businesses/report-new-hires
Illinois
(800) 327-4473
newhire.hfs.illinois.gov
Indiana
(866) 879-0198
IN-NewHire.com
Iowa
(515) 281-5331
secureapp.dhs.state.ia.us/epay
Kansas
(888) 219-7801
dol.ks.gov/employers/new-hire-directory
Kentucky
(800) 817-2262
ky-newhire.com
Louisiana
(888) 223-1461
LA-newhire.com
Maine
(800) 845-5808
portal.maine.gov/newhire
Maryland
(888) 634-4737
MDNewHire.com
Massachusetts
(800) 332-2733
mass.gov/how-to/report-new-hires
Michigan
(800) 524-9846
mi-newhire.com
Minnesota
(800) 672-4473
MN-NewHire.com
Mississippi
(800) 241-1330
MS-NewHire.com
Missouri
(888) 663-6751
missouriemployer.dss.mo.gov
Montana
(888) 866-0327
dphhs.mt.gov/cssd/employerinfo/newhirereporting
Nebraska
(888) 256-0293
NE-NewHire.com
Nevada
(888) 639-7241
ui.nv.gov/ess.html
New Hampshire
(800) 803-4485
nhes.nh.gov
New Jersey
(877) 654-4737
njcsesp.com
New Mexico
(888) 878-1607
NM-NewHire.com
New York
(800) 972-1233
tax.ny.gov/bus/wt/newhire.htm
North Carolina
(888) 514-4568
ncnewhires.ncdhhs.gov
North Dakota
(800) 755-8530
childsupport.dhs.nd.gov
Ohio
(888) 872-1490
OH-NewHire.com
Oklahoma
(800) 317-3785
ok.gov/oesc/newhire
Oregon
(503) 378-2868
oregonchildsupport.gov
Pennsylvania
(888) 724-4737
pacareerlink.pa.gov
Rhode Island
(888) 870-6461
ri-newhire.com
South Carolina
(888) 454-5294
newhire.sc.gov
South Dakota
(888) 827-6078
dlr.sd.gov/ra/new_hire_reporting
Tennessee
(888) 715-2280
tnnewhire.com
Texas
(800) 850-6442
employer.oag.texas.gov
Utah
(800) 222-2857
jobs.utah.gov
Vermont
(800) 786-3214
labor.vermont.gov
Virginia
(800) 979-9014
VA-NewHire.com
Washington
(800) 562-0479
dshs.wa.gov/esa/division-child-support/new-hire-reporting
West Virginia
(877) 625-4669
WV-NewHire.com
Wisconsin
(888) 300-4473
wi-newhire.com
Wyoming
(800) 970-9258
WY-NewHire.com