Which employees should be reported as new hires?

In North Carolina, employers must report all newly hired or rehired employees. This includes:

• Full-time and part-time employees

• Rehired employees who were previously separated for 60 days or more

• Employees returning from a leave of absence

However, certain workers are not considered new hires for reporting purposes, such as independent contractors (unless they are later classified as employees).

Accurate reporting ensures compliance with state and federal requirements and helps maintain proper enforcement of child support and other state programs.