Section 22-4-10-8 - [Effective 7/1/2024] Indiana directory of hires and rehires(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 t 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.Amended by P.L. 106-2024,SEC. 6, eff. 7/1/2024.Amended by P.L. 183-2017,SEC. 4, eff. 7/1/2017.Added by P.L. 69-2015, SEC. 14, eff. 7/1/2015.This section is set out more than once due to postponed, multiple, or conflicting amendments.