Information for Employers
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Report New Hires
Employers must report new hires or rehires within 20 days of the date of hire or rehire. For more information, visit the NYS Department of Taxation and Finance New Hire Reporting page.
Please be aware that effective January 1, 2022, employers must also report individuals under an independent contractor arrangement with contract(s) in excess of $2,500. (Note, however, that you may also report individuals with contracts under this threshold if you choose.) Federal rules require that income withholding orders (IWOs) be issued to the employer whenever an individual is reported to the State Directory of New Hires, so you may experience an increase in the number of IWOs received. Such IWOs must be processed in accordance with existing processes for employee income withholding.
Provide information (Wage and Health Benefits Report)
Employers must provide information about an employee or independent contractor, including the employee's contact information, earnings and benefits through a Wage and Health Benefits Report (PDF).
The Wage and Health Benefits Report (WHBR) must be returned in ten (10) business days.
Electronic income withholding (e-IWO)
The electronic income withholding (e-IWO) process is a free and efficient way to receive income withholding orders (IWOs) and accept or reject IWOs. Registering to use e-IWO can save employers an average of $4.50 per order and has the additional benefit of getting support to the family faster.
Withholding calculator for child support
Determine how much you can withhold with the online calculator. Visit Income Withholding for Support to fulfill an income withholding order (IWO). For detailed information about withholding calculations, see Withholding Limitations Worksheet.
Dependent health insurance
Employers must withhold health insurance premiums to provide coverage for dependent children when ordered by a National Medical Support Notice (NMSN) (PDF). The Dependent Health Insurance page explains how to comply with the NMSN.
Lump sum payments
Employers must report and withhold support arrears from lump sum payments (e.g., bonus, commissions, severance pay, dividends). For more information, please email email@example.com or call the Child Support Helpline at 1-888-208-4485 (TTY: 1-866-875-9975). A separate lump sum withholding calculator is available.
Mailing address for payments
NYS Child Support Processing Center
PO Box 15363
Albany, NY 12212-5363
When to remit
Employers must remit payments withheld for child support to the NYS Child Support Processing Center within seven working days of the date of withholding (the pay date). Payments may be sent by check or submitted electronically via EFT/ EDI.
Health insurance premiums must be paid to the insurance provider.
Employers are required to report "immediately" when an employee or independent contractor with an order for child support leaves their employ for any reason.
- Reference Guide for Employers (PDF)
- ESPAÑOL: Guía de Referencia para Empleadores sobre Sustento de Menores (PDF)
- Quick Reference Guide for Employers and Income Withholders (PDF)
- New Hire Reporting (PDF)
- Independent Contractors (PDF)
- Income Withholding Order/Notice for Support (IWO) (PDF)
- Lump Sum Payments and Child Support (PDF)
- National Medical Support Notice (PDF)
- Employers and Child Support: Infographic (PDF)