
Complete Guide to Hiring Employees:
Federal and State Requirements for New Hires
Everything you need to hire someone
Introduction
Hiring new employees involves several crucial steps to ensure federal and state regulations compliance. This guide provides an overview of the required forms, best practices, and resources to help employers navigate the hiring process efficiently.
Form I-9: Employment Eligibility Verification
Purpose: Verify the identity and employment authorization of individuals hired in the United States.
Instructions:
Employee: Complete Section 1 by the first day of work.
Employer: Review documents and complete Section 2 by the third day.
Reverification: Use Section 3 for rehires or when work authorization documents expire.
Link: USCIS I-9 Central
Form W-4: Employee's Withholding Certificate
Purpose: Determine the amount of federal income tax to withhold from an employee's paycheck.
Instructions:
Employees complete the form and submit it to their employer.
Employers use the form to calculate withholding taxes.
Link: IRS Form W-4
Form W-2: Wage and Tax Statement
Purpose: Report wages paid to employees and the taxes withheld.
Instructions:
Employers complete this form at the end of the year.
Provide copies to employees and the Social Security Administration.
More Info: IRS Form W-2
State-Specific Requirements
State Tax Withholding Forms
Each state has its own tax withholding form. Here are a few examples:
California: Form DE-4
New York: Form IT-2104
Texas: No state income tax, so no form is required.
Find Your State’s Form: Search “[State Name] tax withholding form” for specific links.
New Hire Reporting Forms
Employers must report newly hired and rehired employees to a state directory.
California: New Hire Reporting Form
New York: New Hire Reporting
Texas: New Hire Reporting
Common Questions and Answers
What happens if employees do not complete Section 1 on their first day?
Failure to complete Section 1 on the first day can lead to non-compliance issues and potential penalties. Ensure new hires fill out this section promptly.
Can I keep copies of the documents employees provide?
Yes, but it’s not required by law. Copies must be kept securely and separate from other employee files if you choose to keep copies.
Best Practices for Employers
Record Keeping
Store forms securely and compliantly, separate from other personnel records.
Compliance
Conduct regular training for HR staff on compliance issues and updates.
Audit Preparation
Maintain organized records and be prepared for potential audits by familiarizing yourself with the process.
Additional Resources
U.S. Department of Labor: DOL New Hire Reporting
Small Business Administration (SBA): New Hire Forms and Reporting Requirements
Federation of Tax Administrators (FTA): State Tax Agencies
Ensuring you have the correct forms and follow state-specific requirements allows you to smoothly onboard new employees and remain compliant with all legal obligations.
State Labor and Revenue Departments
Here is a list of the labor or revenue departments for each US state where you can find new hire forms and information: