Frequently Asked Questions

Why is new hire reporting required?
Are there penalties for not reporting?
Who must be reported?
What do I have to report?
What is considered to be the “date of hire”?
When do I have to report?
How do I report new hires?

Why is new hire reporting required? (top)

In 1996, Congress enacted a law called the "Personal Responsibility and Work Opportunity Reconciliation Act," or PRWORA, as part of Welfare Reform. This legislation created the requirement for employers in all 50 states to report their new hires to a state directory. Missouri’s corresponding law is Sections 285.300-285.308, RSMo.

New hire reporting speeds up the child support income withholding order process and assists in locating parents so that paternity and child support orders may be established. New hire reporting helps children receive the support they deserve. Employers serve as key partners in ensuring financial stability for many children and families and should take pride in their role.

Are there penalties for not reporting? (top)

Section 285.302, RSMo states an employer who intentionally fails to submit information on an employee is guilty of an infraction and will be fined not more than $25. If the failure to report is the result of a conspiracy between the employer and the employee to not supply the required report or to supply a false or incomplete report the fine will be $350 for each failure to report or each false or incomplete report.

Who must be reported? (top)

Employers must report the following employees:

New employees: Employers must report all employees to whom the employer anticipates paying earnings.
Re-hires or Re-called employees: If a returning employee is required to submit a W-4 form to the employer, the employer is required to furnish a new hire report to the State Directory of New Hires.
Temporary employees: If the temporary agency is paying wages to the individual, a new hire report must be submitted. The individual needs to be reported only once unless there is a break in service from your company and a new W-4 form is required to begin work. If your company simply refers individuals for employment and does not pay salaries or wages, new hire reports are not necessary because the employer who actually hires and pays the employee will be required to report the new hire

What do I have to report? (top)

Required Employee Information

Employee's full name (please identify first, middle, and last name)
Employee's address
Employee’s Social Security Number
Employee's date of hire

Optional Employee Information

Employee's state of hire (required if reporting as a Multistate employer)
Employee's date of birth
Employment Type: Full, Part time, Temporary
Employee Health Insurance Availability

Required Employer Information

Employer's name (please use corporate name)
Employer's address (if providing only one address, please provide the address where Income Withholding Orders should be sent)

Employer's Federal Employer Identification Number (FEIN). If you have more than one FEIN, please make certain you use the same FEIN you use to report your quarterly wage information when reporting new hires.

Optional Employer Information

Employer’s payroll address (address where Income Withholding Orders should be sent)

What is considered to be the “date of hire”? (top)

The date of hire is the earlier of the date the employee signs the W-4 form or its equivalent, or the first date the employee reports to work, or performs labor or services. (285.300, RSMo)

When do I have to report? (top)

Employers must submit their new hire reports within 20 days after the employee is hired. Employers who submit reports magnetically or electronically shall submit the reports in two monthly transmissions not more than sixteen days apart. (Section 285.300, RSMo)

How do I report new hires? (top)

New Hire Reporting offers many options that make it easy for employers to report new hires. The options available are listed below.

Electronic Reporting

Online Reporting: Use this website to report your new hires. This is the easiest and most efficient way to report new hires.
Create your own Electronic New Hire Reports: Click here for detailed instructions and electronic data transmission methods for creating electronic new hire reports.

Other Reporting Options

Mail or fax one of the following hardcopy documents:

Federal W-4 Form — If you choose to submit a W-4 form as a new hire report, please ensure that each W-4 is easily readable and has the employer's name, Federal Employer Identification Number, and address written at the top of each form.
MO W-4 Form
A printed list (see Data to Report for information required in a printed list) - The printed list should contain all of the required information, be created using at least a 10-point font size, and have the employer's name, Federal Employer Identification Number, and address clearly displayed at the top of the report.

MAIL to the following address:

Missouri Department of Revenue

PO Box 3340

Jefferson City, MO 65105–3340

FAX: 877–573–6172

Please call New Hire Reporting toll-free at 888-663-6751 for any questions regarding the new hire reporting process. Customer Service staff are available to answer your questions Monday through Friday from 8:00am to 5:00pm Central Time.