1 APA's Top Payroll Questions & Answers for 2020 New hired reporting of adjunct faculty The Employer-Employee Relationship Q. We are a college that has a significant number of adjunct faculty each academic year. Adjuncts sign an appointment letter for a given semester that includes the beginning and end of their term of appointment. Many of the adjuncts we hire begin teaching in the fall semester and continue teaching in the spring semester (with about a month gap between semesters); most are rehired for the next fall semester. Adjunct faculty do not teach in the summer; this is for our full-time staff. The spring semester ends mid-May and the fall semester begins in the last week of August. Do we need to file new hire reports for the adjuncts who taught in the spring and are again teaching in the fall? A. The Trade Adjustment Act of 2011 expanded the definition of a new hire for new hire reporting purposes and it includes someone who has not been previously been employed by the employer or who was formerly hired by the employer, but has been separated from such prior employment for at least 60 consecutive days (see The Payroll Source®, §1.9). The gap between your spring semester and the next fall semester is more than 60 days, which means that the reappointment of these adjuncts for the fall semester constitutes a new hire. It may be that your college keeps the employment information about adjuncts on file because they are likely to be rehired, but these procedures do not excuse your college from reporting them as new hires during the fall semester. 6https://bookshelf.americanpayroll.org/payroll_source/ https://bookshelf.americanpayroll.org/payroll_source/