Single and Multiple Employers for New Hire State Reporting

The New Hire State Report process assumes there is a one-to-one relationship between your legal employer and tax reporting unit (TRU), although the TRU can represent multiple states.

The report process might not function properly if you associate multiple TRUs to the legal employer.

If you're this kind of employer	Do this
Single state employer	If your organization hires and employs people in only one state, then it's a single state employer. You must report all new hire information to the employment authority of the state where all your employees work.
Multistate employer	Multistate employers hire and employ people in two or more states. Your organizations have the option of reporting their newly hired employees to: All working states One state If you're a multistate employer and choose to report to a single state authority, you must register with the Department of Health and Human Services (DHHS). For further information, see the DHHS website.

If you're this kind of employer

Do this

Single state employer

If your organization hires and employs people in only one state, then it's a single state employer. You must report all new hire information to the employment authority of the state where all your employees work.

Multistate employer

Multistate employers hire and employ people in two or more states. Your organizations have the option of reporting their newly hired employees to:

All working states
One state

If you're a multistate employer and choose to report to a single state authority, you must register with the Department of Health and Human Services (DHHS). For further information, see the DHHS website.