What is the definition of “employer” for new hire reporting purposes?
Maine law and federal legislation states that an “employer” for New Hire reporting purposes is the same as for Federal income tax purposes (as defined by Section 3401(d) of the Internal Revenue Code of 1986) and includes any governmental entity or labor organization. At a minimum, in any case where an employer is required to give an individual a W-2 form, the employer must meet the New Hire reporting requirements.
An “employer” for New Hire reporting purposes is the same as for Federal income tax purposes [as defined by Section 3401(d) of the Internal Revenue Code of 1986]. At a minimum, in any case where an employer is required to give an individual a W-2 form, the employer must meet the New Hire reporting requirements.
