Q - A: Official hire date hard to peg for employee who began as an independent contractor

Q One of our employees was originally hired on August 18, 2017, as an independent contractor. She completed her assignment on December 10, 2018, and was brought in as a temporary in-house staffing coordinator the next day. We eventually hired her as a permanent full-time employee on January 5, 2019. What would be considered her official date of hire?

The short answer: Her official hire date is December 11, 2018.

Explanation

An employee is defined in the Wisconsin statutes as "any person who may be required or directed by any employer, in consideration of direct or indirect gain or profit, to engage in any employment, or to go or work or be at any time in any place of employment." Other states have similar definitions. Both federal and state law require all employers to report, within 20 days of hire:

• Each newly hired employee; and
• Employees who are rehired after a separation of 60 days or more, including individuals who remain on the payroll during the separation.

Here, it appears the employee provided services in various roles. Unless she ceased to work for at least 60 days, however, her official hire date would be when she started the first job. It doesn't matter that she may have been part-time and then switched to full-time. You must report all employees who reside or work in the state of Wisconsin to whom you anticipate paying earnings. You should report them even if they work only one day and are terminated.