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July 13, 2011

New Reporting Requirements for New York Employers on the Availability of Dependent Health Insurance Benefits

Beginning July 15, 2011, New York State employers will be required to report on the availability of dependent health insurance benefits to employees on quarterly wage and new hire reports.  The Low Income Support Obligation and Performance Improvement Act (the “Act”), which amends New York Tax Code Sections 171-a and 171-h, is an effort to improve the enrollment of children in health insurance programs by adding new reporting obligations. 

Quarterly Dependent Health Insurance Reporting

New York State employers are currently required to report to New York State the name, Social Security Number and gross wages paid to each employee who lives in or is employed in New York State on a quarterly basis.  In addition to the current requirements, the Act will also require employers to disclose on Form NYS-45 whether dependent health insurance benefits are available to those same employees. 

New Hire Reporting

The Act also requires employers to report on the availability of dependent health insurance benefits for newly hired or re-hired employees, as well as the date that such employees are eligible for dependent health insurance benefits.  Even if employers use federal Form W-4, employers must submit Form IT-2104 (Employee’s Withholding Allowance Certificate) or Form IT-2104-E (Certificate of Exemption from Withholding) to comply with the Act.  Alternatively, employers may report the information electronically at

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If you have any questions regarding these new reporting requirements for New York Employers, please contact us.