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If I Lay Off And Then Re-Hire An Employee, Or An Employee Returns After A Leave Of Absence, Do I Need To Send In Another New Hire Report?

If the employee returning to work is required to complete a new W­4 form, the employer must report the individual as a New Hire to the State Directory of New Hires (SDNH). If, however, the returning employee had not been formally terminated or removed from payroll records, there is no need to report that individual as a new hire.