Form I-9 Reverification Rules – Learn the Fine Ponts
Do you have to reverify an employee’s Form I-9 if his driver’s license expires? What about if an employee’s work authorization expires? The answer is no for one, but yes for the other. Find out which situations require reverification. From HR Matters E-Tips.
Question: When do we need to reverify the Form I-9? Do we have to reverify if an employee’s driver’s license or passport expires? What about when we rehire former employees? Are there other times that we have to reverify an employee’s Form I-9?
Answer: The Form I-9, otherwise known as the Employment Eligibility Verification Form, must be completed and kept on file for each new employee and also must be reverified in certain limited circumstances. You do not need to reverify the Form I-9 when an employee’s driver’s license expires. According to the “Handbook for Employers: Instructions for Completing Form I-9,” publication M-274, provided by the U.S. Citizenship and Immigration Services (USCIS), employers do no to reverify the Form I-9 when an employee’s identity document expires (List B documents), such as a driver’s license. In addition, the handbook states that you never have to reverify a U.S. citizen’s status, except when they terminate and are rehired (see below). So if a current employee’s passport expires, you do not have to reverify that employee’s Form I-9 either. (You can find a copy of the M-274 online at http://www.uscis.gov/files/form/m-274.pdf)
Under the Immigration Reform and Control Act regulations found in 8 C.F.R. §§274a.2(b)(1)(vii) and 274a.2(c) that explain the Form I-9 requirements, you must reverify work eligibility in two circumstances: (1) if an individual’s employment authority expires; or (2) if an individual who was previously employed by the organization is rehired. Reverification may be handled on the Form I-9 originally completed for the employee.
If an employee’s work authorization expires, you must reverify in Section 3 of the Form I-9 that the employee is still authorized to work in the United States. Reverification must be completed no later than the date on which the employment authorization expires.
The employee must present proof of employment eligibility in the form of any of the documents allowed by the Form I-9 to show continuing eligibility or a new grant of authorization to work. The employee does not have to present a new version of the same document presented initially. Further, you cannot accept receipts showing that the employee has applied for an extension of an expired employment authorization document. When received, you should note the new document’s identification number and expiration date on the Form I-9.
(Note that reverification is not required simply because an employee’s resident alien card (also known as the Form I-551, Permanent Resident Card, or “Green Card”) expires. These cards are typically issued with a 10-year expiration date, no expiration date, or a 2-year expiration date. In these cases, the employee’s worker eligibility status has not expired, only the card has. However, a new employee may not use an expired resident alien card initially to show employment eligibility and authorization. See the “Handbook for Employers: Instructions for Completing Form I-9,” publication M-274.)
When you rehire a former employee, you may update the ex-employee’s original Form I-9 if the ex-employee is rehired within three years of the original hire date and the form indicates that the individual is still eligible for employment. You then simply can note the date of rehire on the form. If the previously completed Form I-9 shows that the individual’s employment authorization has expired, you must reverify the individual’s employment eligibility according to the Form I-9 requirements and record the document’s identification number and expiration date on the Form I-9.
An individual is considered to be continuing in employment rather than a rehire (and therefore not subject to the reverification requirements) if he reasonably expected to resume employment and: (1) was on a paid or unpaid temporary leave of absence approved by the employer; (2) was promoted or demoted; (3) was temporarily laid off due to lack of work; (4) was on strike or in a labor dispute; (5) was reinstated by a court or settlement after a wrongful termination; (6) was transferred from one distinct unit of the employer to another; (7) continues employment with a related successor, or reorganized employer; or (8) is engaged in seasonal employment.
From HR Matters E-Tips, a free service of Personnel Policy Service, Inc., 159 St. Matthews Ave., Suite 5, Louisville, KY 40204
Leave a Reply
- The Great Debate – QuickBooks Desktop vs. QuickBooks Online
- Business Apps Shouldn’t Be THAT Hard to Use – Free Webinar
- QuickBooks 2015- The Good, Bad and Ugly, Part 1
- “Overstating” the Importance of Cost Reporting-Free Webinar
- QuickBooks 2015 Announced – Important System Requirements
- How do Amazon Merchants Reconcile in QuickBooks? Webinar
- Happy 14th Birthday Sunburst Software Solutions, Inc.
- Simple Controls You Can Put Into Place to Discourage Fraud
- Business Susceptibility to Theft and White Collar Crime – Are You a Target?
- Warning Signs & Red Flags of Fraud – Are Your Employees Stealing From You?
- Is Managing QuickBooks Purchase Orders Driving You Insane?
- Free Webinar-Identify and Safeguard Against Business Fraud
- Technology is Changing How We Submit Certified Payroll Reports
- Ask Me Anything – 10 Common Questions about Certified Payroll
- Are Your QuickBooks Payroll & Certified Payroll Processes Efficient?
- QuickBooks Tip: How to find “Notes” after an Upgrade
- QuickBooks Timely Payroll Alerts, Updates & Issues for 2013 Payroll Tax Returns
- QuickBooks Tip: How to Calculate Over/Under Billings
- Happy Holiday’s to you!
- Employee Reimbursements-Accountable vs Non-Accountable Plans
- Using Account Numbers in Your QuickBooks Chart of Accounts
- Straight from the IRS - Social Security Tax Reduced to 4.2%
- Calculating & Displaying Fringe Benefits on a Certified Payroll Report
- QuickBooks Payroll Tip - Tracking Employee Advances or Loans
- QuickBooks 2013 Upgrade Do's, Don'ts & Frequent Questions
- QuickBooks 2012 - Frequently Asked Questions About Upgrading
- QuickBooks Tip - Job Costing Starts With A Simple Item
- QuickBooks Tip-Handling Employee Reimbursements for Expenses
- QuickBooks Creating a More Meaningful Payroll Expenses Section
- QuickBooks Tip - Determing Cost of Goods Sold
- QuickBooks for Contractors Tip – Advanced Progress Invoicing
- Create a QuickBooks Job Cost Report With Hours & Payroll Costs
- QuickBooks Tip - Child Support Garnishments
- QuickBooks for Contractors Tip – Basics of Progress Invoicing
- QuickBooks Tip-Creating a Functional Payroll Liabilities Section
- QuickBooks Tip: Important Facts About Items Left as Billable
- New FHWA-1391 & 1392 Annual EEO Forms For Highway Contractors
- How To Turn On and Use Manual Payroll in QuickBooks
- QuickBooks 2012 Announced
- Frequently Asked Questions - California Prevailing Wage