Recently, new reporting requirements under the Low Income Support Obligation and Performance Improvement Act of 2010 went into effect; they require all New York employers to report whether health insurance benefi ts are available to their employees’ dependents in their quarterly wage reports. Previously, employers had only to disclose employees’ names, social security numbers and gross wages. The reporting requirement also applies to newly hired and rehired employees. New York has accordingly updated Form NYS-45 (quarterly wage reporting) and Forms IT-2104 and 2104-E (new hire reporting). Employers who report information regarding newly hired employees only through submission of a Form W-4 will thus no longer be in compliance with the state’s reporting requirements.