Frequently Asked Questions

  1. Why is new hire reporting required?
  2. Are there penalties for not reporting?
  3. Who must be reported?
  4. What do I have to report?
  5. What is considered to be the “date of hire”?
  6. When do I have to report?
  7. 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:

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)

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

Electronic Reporting

Other Reporting Options

Mail or fax one of the following hardcopy documents:

MAIL to the following address:

Missouri Department of Revenue
PO Box 3340
Jefferson City, MO 65105–3340
 
OR

FAX: 573–526–8079

Please call Missouri Employer Reporting Services 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.