Fundamental Payroll Certification (FPC) 2025 – 400 Free Practice Questions to Pass the Exam

The requirement for employers to report information for new hires is primarily driven by federal and state regulations aimed at reducing fraud and ensuring the collection of child support. The correct choice encompasses all necessary elements that must be reported when an employee is hired. Specifically, it includes the employee's name, date of hire, address, Social Security number, and the employer's name, address, and Employer Identification Number (EIN).

This comprehensive information is essential for various purposes, such as verifying the employee’s eligibility to work, tracking employment for wage and tax purposes, and facilitating the enforcement of child support orders. Reporting this information also helps to create a more efficient system for employers and government agencies to manage payroll-related responsibilities and comply with legal obligations.

In contrast, the other options—performance ratings, emergency contact information, and job descriptions with salary—are not mandated reporting requirements for new hires. These elements may be important for internal human resources practices or employee management but do not fall under the federal and state new hire reporting requirements. Thus, option B is the most accurate and complete representation of the information that must be reported for new hires.