(a)This section applies only to an employer
who employs individuals within the state.
(b)As used in this section, "newly hired employee" means an
employee who:
(1)has not previously been employed by the employer; or
(2)was previously employed by the employer but has been
separated from such prior employment for at least sixty (60)
consecutive days.
(c)As used in this section, "employee":
(1)has the meaning set forth in Section 3401(c) of the Internal
Revenue Code; and
(2)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 missio
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(a) This section applies only to an employer
who employs individuals within the state.
(b) As used in this section, "newly hired employee" means an
employee who:
(1) has not previously been employed by the employer; or
(2) was previously employed by the employer but has been
separated from such prior employment for at least sixty (60)
consecutive days.
(c) As used in this section, "employee":
(1) has the meaning set forth in Section 3401(c) of the Internal
Revenue Code; and
(2) 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. The term includes:
(1) governmental agencies;
(2) labor organizations; or
(3) 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 a directory of new hires as
required under 42 U.S.C. 653a.
(g) The directory under subsection (f) must contain the information
for each newly hired employee that an employer must provide to the
department under subsection (i).
(h) An employer must transmit the information required under
subsection (i) within twenty (20) business days of the employee's date
of hire.
(i) The employer shall provide the following information for a newly
hired employee to the department electronically, in a manner
prescribed by the department:
(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 services for remuneration were first performed by the
employee.
(4) The current primary standardized occupational classification
code of the employee.
(5) The starting compensation of the employee.
(j) 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.
(k) The department may impose the following as a civil penalty:
(1) Twenty-five dollars ($25) on an employer that fails to comply
with this section.
(2) 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:
(A) not provide the required report; or
(B) provide a false or an incomplete report.
(l) The information contained in the directory maintained under
subsection (f) is available for use by the department in a manner
consistent with state and federal law.
(m) The department of child services (established under IC 31-25-1-1) shall:
(1) reimburse the department for a pro rata share of the costs
incurred in carrying out this section using a cost allocation
method described in 45 CFR 75.405; and
(2) enter into a purchase of service agreement with the
department that establishes procedures necessary to administer
this section.