If you have employees in New York, you have a new reporting requirements.  That is because that as of July 15, New York has implemented a reporting requirements to provide that any employer with employees working in New York (not just New York domiciled companies) must report certain dependent health coverage information to the state on a quarterly basis, as well as when an employee is hired or rehired.  

The requirement works as follows:

  1. Employers must report the employee’s name, address, social security number, the availability of dependent health insurance, and the date the employee is eligible for the dependent health insurance.
  2. Employers must report this information within 20 calendar days after the employee’s hire date, which is the first date worked.
  3. The report is made using the on-line system, Form IT-2104 or Form IT-2104-E, or you may substitute listings or other written formats provided all the required information is included.  The report is made at www.nynewhire.com (which requires registration by the employer).

Note: If you are a multi-state employer that has designated one state for your new hire reporting, you may continue to follow this practice, so long as you include the required information for New York employees. 

If course there is a penalty provision for filing to report, which is up to $20 per employee for whom you failed to report or reported inaccurately.

Then, you have to report quarterly on your population as well.  As part of your quarterly filing of Form NYS-45, you must now disclose whether you made dependent health insurance coverage available to employee through your employer-sponsored health plan.  The form will be updated and made available for the third quarter of 2011 to reflect this new requirement. 

While this seem to only be relevant to people with employees in New York, I also think it should serve as a reminder to other employers in other states to check to see what benefits reporting requirements may have been implemented as states react to health care reform.  While this NY requirement was not made as a specific reaction to health care reform, it does start the process for governmental agencies to be able to track who has coverage, who is providing it and who might later but subject to penalties.