Texas Administrative Code › Title 1 - ADMINISTRATION › Part 3 - OFFICE OF THE ATTORNEY GENERAL › Chapter 55 - CHILD SUPPORT ENFORCEMENT › Subchapter I - STATE DIRECTORY OF NEW HIRES › Section 55.302 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in this
					 subchapter, shall have the following meanings, unless the context clearly
					 indicates otherwise:
(1) Common
				  paymaster--Has the meaning as described in
				  RSA
				  31.3121(s)-1.
(2) New hire--The term new hire shall have
				  the meaning of any employee required to be reported to the State Directory of
				  New Hires under 453A of the Social Security Act within twenty days of the
				  employee's first day on the job.
(3) Date of hire--The date of hire for a new
				  employee is considered to be the first day services are performed for pay by an
				  individual.
(4) Employee--The term
				  employee means an individual who is an employee as defined in Chapter 24 of the
				  Internal Revenue Code (IRC) of 1986 or an independent contractor as defined by
				  the Internal Revenue Service and whose income is required to be reported on
				  Form 1099-MISC; and does not include an employee of a federal or state agency
				  performing counter intelligence functions, if the head of such agency has
				  determined that reporting pursuant to section 453A of the Social Security Act
				  with respect to the employee could endanger the safety of the employee or
				  compromise an ongoing investigation or intelligence mission. Chapter 24 of the
				  IRC and the regulations promulgated thereunder define an "employee" as every
				  individual performing services if the relationship between the individual and
				  the person for whom the services are performed is the legal relationship of
				  employer and employee (see IRC section 3401(c) and 26 CFR
				  §31.3401(c)-1(a)). Generally, the legal relationship of employer and
				  employee exists when the person for whom the services are performed has the
				  right to control and direct the individual who performs the services not only
				  as to the results to be accomplished, but also as to the details and means by
				  which that result is to be accomplished. 26 CFR 31.3401(c)-1(b).
(5) Employer--In General. The term employer
				  has the meaning given such term in section 3401(d) of the Internal Revenue Code
				  of 1986 and includes any governmental entity and any labor organization. At a
				  minimum, in any case where an employer is required to give an employee a Form
				  W-2 showing the amount of taxes withheld, the employer must meet the new hire
				  reporting requirements. Section 3401(d) goes on to provide in part that "if the
				  person for whom the individual performs or performed the services does not have
				  control of the payment of the wages for such services, the term employer means
				  the person having control of the payment of such wages." Thus, every entity
				  (including governmental entities and labor organizations) is an employer if the
				  entity exercises or has the right to exercise control and direction over an
				  individual who performs or has performed any service for the entity unless the
				  entity does not have control of the payment of the employee's wages. In these
				  cases, the entity having control of the payment of such wages is the
				  "employer." All entities satisfying 3401(d) of the IRC must meet the new hire
				  reporting requirements set forth in section 453(b)(1) of the Social Security
				  Act, as amended.
(6) Illegible
				  record--A record containing indecipherable writing or print.
(7) Incomplete record--A record that does not
				  contain all six required data elements (employee name, address, social security
				  number and employer name, address and federal identification number).
(8) Labor organization--The term labor
				  organization shall have the meaning given such term in section 2(5) of the
				  National Labor Relations Act, and includes any entity (also known as Hiring
				  Hall) which is used by the organization and an employer to carry out
				  requirements described in section 8(f)(3) of such Act of an agreement between
				  the organization and the employer.
(9) Reporting agent--Has the meaning as
				  described in IRS Rev. Proc.2007-38.