There is a new law, that requires as of July 15, that employers with employees working in New York (not just New York domiciled companies) report certain dependent health coverage information to the state on a quarterly basis, as well as when an employee is hired or rehired.
Beginning July 15, 2011, the Low Income Support Obligation and Performance Improvement Act NYS requires employers to report whether dependent health insurance benefits are available to their employees. The purpose of the new requirement is to increase the number of children enrolled in health insurance programs. The law is an amendment to the New York Tax Code.

Employers must report the employee’s name, address, social security number, the availability of dependent health insurance, and the date the employee is eligible for the dependent health insurance, within 20 calendar days after the employee’s hire date, which is the first date worked.
The information must be provided on Form IT-2104 or Form IT-2104-E, or employers may substitute listings or other written formats as long as the required information is included. The reports may be submitted electronically at www.nynewhire.com (which requires registration by the employer).
Employers must also indicate in their quarterly wage reports whether dependent health insurance benefits are available to employees. This reporting is required to be disclosed on the NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return). The NYS-45 is expected to be revised shortly, for third quarter 2011, to include a new entry for the availability of dependent health insurance benefits.

There is a penalty provision for failing to report, of up to $20 per employee for whom the employer failed to report or reported inaccurately.
This is just background. Employers need to independently determine their obligations.

Please feel free to contact us if you have any questions.