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.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Schnader Harrison Segal & Lewis LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.