285.300. Withholding form, completion required--forwarding to state agencies--state directory of new hires, cross-check of unemployment compensation recipients--compliance by employers with employees

Withholding form, completion required--forwarding to stateagencies--state directory of new hires, cross-check of unemploymentcompensation recipients--compliance by employers with employeesin two or more states.

285.300. 1. Every employer doing business in the state shall requireeach newly hired employee to fill out a federal W-4 withholding form. Acopy of each withholding form or an equivalent form containing datarequired by section 285.304 which may be provided in an electronic ormagnetic format shall be sent to the department of revenue by the employerwithin twenty days after the date the employer hires the employee or in thecase of an employer transmitting a report magnetically or electronically,by two monthly transmissions, if necessary, not less than twelve days normore than sixteen days apart. For purposes of this section, the date theemployer hires the employee shall be the earlier of the date the employeesigns the W-4 form or its equivalent, or the first date the employeereports to work, or performs labor or services. Such forms shall beforwarded by the department of revenue to the division of child supportenforcement on a weekly basis and the information shall be entered into thedatabase, to be known as the "State Directory of New Hires". Theinformation reported shall be provided to the National Directory of NewHires established in 42 U.S.C. section 653, other state agencies orcontractors of the division as required or allowed by federal statutes orregulations. The division of employment security shall cross-checkMissouri unemployment compensation recipients against any federal new hiredatabase or any other database containing Missouri or other states' wageinformation which is maintained by the federal government on a weeklybasis. The division of employment security shall cross-check unemploymentcompensation applicants and recipients with Social Security Administrationdata maintained by the federal government at least weekly. EffectiveJanuary 1, 2007, the division of employment security shall cross-check atleast monthly unemployment compensation applicants and recipients withdepartment of revenue drivers license databases.

2. Any employer that has employees who are employed in two or morestates and transmits reports magnetically or electronically may comply withsubsection 1 of this section by:

(1) Designating one of the states in which the employer has employeesas the designated state that such employer shall transmit the reports; and

(2) Notifying the secretary of Health and Human Services of suchdesignation.

(L. 1993 S.B. 253 § 19, A.L. 1997 S.B. 361, A.L. 2004 H.B. 1268 & 1211)

Effective 1-01-05