Code of Maine Rules
10 - DEPARTMENT OF HEALTH AND HUMAN SERVICES
144 - DEPARTMENT OF HEALTH AND HUMAN SERVICES - GENERAL
Chapter 351 - Maine Child Support Enforcement Manual
Chapter 23 - EMPLOYER REPORTING
Section 144-351-23-1 - DUTY TO REPORT

Universal Citation: 10 ME Code Rules ยง 144-351-23-1

Current through 2024-38, September 18, 2024

By authority of and in accordance with 19-A M.R.S. §2154, any employer doing business in the State of Maine shall report to the Division the hiring of a newly hired employee. An "employer" for New Hire reporting purposes is the same as for Federal income tax purposes (as defined by 26 U.S.C. § 3401(d)) and includes any governmental entity or labor organization. Accordingly, included in the population of employers doing business in this State are schools, municipalities, operators of fairs, non-profit organizations, employers of three or fewer employees and all others. For the purposes of this Chapter, "newly hired employee" means a person who resides or works in this State to whom the employer anticipates paying earnings and who:

A. Was previously employed by the employer but who has been separated from that prior employment for at least 60 consecutive days; or

B. Has not previously been employed by the employer.

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