Or. Admin. Code § 137-055-4040

Current through Register Vol. 63, No. 10, October 1, 2024

Section 137-055-4040 - New Hire Reporting Requirements

(1) Employers with employees or independent contractors, as described in ORS 25.790(4), who work only in this state or who have designated Oregon as their reporting state with the United States Secretary of Health and Human Services must transmit information regarding the hiring or rehiring, or the engagement or reengagement, of any individual by:

(a) Mailing or faxing to the Division of Child Support of the Department of Justice a copy of the IRS W-4 form completed by the newly hired or rehired employee or a copy of the IRS W-9 form completed by the newly engaged or reengaged independent contractor;

(b) Mailing or faxing to the Division of Child Support a completed form adopted by the Division;

(c) Submitting the information electronically to the Division of Child Support using the Oregon Employer Services Portal; or

(d) Any other method approved by the Division of Child Support.

(2) Reports made under this section must contain:

(a) The name, address, and federal tax identification number of the employer; and

(b) The name, address, Social Security number, and the first date of work of the employee or independent contractor.

(3) Reports made by copy of the IRS W-4 or W-9 forms or by the form adopted by the Division of Child Support of the Department of Justice must be:

(a) Sent to the Division no later than 20 days after the employer hires or rehires the employee or engages or reengages the independent contractor; or

(b) Transmitted electronically to the Division each month not less than 12 days nor more than 16 days apart.

Or. Admin. Code § 137-055-4040

AFS 16-1998, f. 9-16-98, cert. ef. 10-1-98; AFS 32-2000, f. 11-29-00, cert. ef. 12-1-00, Renumbered from 461-195-0236; DOJ 6-2003(Temp), f. 6-25-03, cert. ef. 7-1-03 thru 12-28-03, Renumbered from 461-200-4040; DOJ 10-2003, f. 9-29-03, cert. ef. 10-1-03, Renumbered from 461-200-4040; DOJ 3-2011(Temp), f. & cert. ef. 3-31-11 thru 9-26-11; DOJ 4-2011, f. & cert. ef. 7-1-11; DOJ 6-2017, amend filed 10/06/2017, effective 10/06/2017; DOJ 22-2023, temporary amend filed 12/21/2023, effective 1/1/2024 through 6/28/2024; DOJ 3-2024, amend filed 01/22/2024, effective 2/1/2024

Statutory/Other Authority: ORS 180.345

Statutes/Other Implemented: ORS 25.790