New York Employers’ Quarterly Wage and New Hire Reporting Requirements Expanded by Child Support Legislation


New York employers are now required under recently effective amendments to the New York State Tax Law to report the availability of dependent health care coverage to employees when filing mandatory quarterly wage and new hire reports with the State.

The Low Income Support Obligation and Performance Act, signed by Governor Cuomo July 15, 2010, Laws of 2010, ch. 182 (the “Act”), amends provisions of the New York State Tax Law, the Family Court Act, the Domestic Relations Law and the Social Services Law, in relation to employer reporting of new hires and quarterly earnings, the modification of child support orders, work programs and the noncustodial earned income tax credit. As described in more detail below, Sections 3 and 4 of the Act specifically amend the Tax Law §§ 171-a and 171-h to require employers to report the availability of employer-sponsored family health insurance for each employee.

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