New York New Hire and NYS-45 Reporting Requirements for Dependent Health Benefits
New York’s Low Income Support Obligation and Performance Improvement Act, signed July 15, 2010, requires employers to report the availability of dependent health insurance benefits for each employee. Effective one year later on July 15, 2011, the new law directs employers to report this information to the New York State Department of Taxation and Finance via existing new hire and wage reporting vehicles.
Information regarding the availability of dependent health insurance benefits to any employee is reported on the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45) via simple yes and no checkboxes. Because the reporting via Form NYS-45 became effective July 15, 2011, employers will be filing the revised quarterly form with dependent health insurance benefits data to the state for the first time with the quarter three 2011 filing which is due October 31, 2011.
In addition to whether an employee is eligible for dependent health insurance benefits, the date of eligibility for this coverage must also be included on new hire reports for all newly hired and rehired employees.
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