Current through September 17, 2024
The Department has established and operates the Nebraska
State Directory of New Hires. Employers are required to report the hire or
rehire of employees pursuant to the Nebraska New Hire Reporting Act.
005.01
CRITERIA TO REPORT
INDEPENDENT CONTRACTORS. Employers are required to report
independent contractors to the State Directory of New Hires (SDNH) if the
following criteria are met.
(A) The
independent contractor is 18 years of age or older;
(B) The independent contractor is an
individual, sole shareholder of a corporation, or sole member of a limited
liability company; and
(C) The
employer paid or expects to pay during the year to the independent contractor
an amount reportable to the Internal Revenue Service (IRS) on Federal Form
1099.
005.02
SUBMISSION OF NEW HIRE INFORMATION. Reports may be
submitted on a W-4 or equivalent document, which includes the following
information:
(1) Employee name, address, and
Social Security Number (SSN);
(2)
Date of hire or rehire; and
(3)
Employer name, address, and Employer Identification Number.
005.02(A) Within five (5) business days of
receiving reports from employers, the data will be entered into the Nebraska
State Directory of New Hires.
005.02(B) Within two (2) business days after
new hire data is entered, the Department's child support computer system will
conduct a match between the Social Security Numbers (SSNs) in new hire reports,
and data in the State Parent Locator Service. If a matched employee's income is
subject to wage withholding, the Department's child support computer system
will generate a notice of wage withholding to the employer.
005.02(C) Within three (3) business days
after new hire data is entered into the State Directory of New Hires, new hire
data will be submitted to the National Directory of New Hires.
005.03
CONFIDENTIALITY. Information derived from employer
reports received and maintained by the Nebraska State Directory of New Hires is
confidential. The information may be made available for use by state agencies
administering:
(1) State plans under Title
IV-D of the Social Security Act;
(2) Programs specified in section 1137(b) of
the Social Security Act;
(3)
Unemployment Compensation Programs; and
(4) Workers' Compensation Programs.
005.03(A) Information released under 466 NAC
5-005.03 remains confidential and may not be further released by the recipient
unless specifically authorized by federal or state law or regulation.
