Form I-9 Reverification Rules – Learn the Fine Ponts

IRS Information, Payroll Tips
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…
Read More

Summer Hiring – Rules for 2009

Construction News, IRS Information, Payroll Tips
From the May 2009 issue of the General Ledger. Firms owned by parents that employ their children. Owners’ children can work for the firm, regardless of age, number of hours worked or time of day—if the parent(s) own 100% of the business. Children under 16 cannot do hazardous work such as use lawn mowers, sewing machines, etc., work where food is cooked, or work near flammable or hazardous material. Minimum wage: 100% of owners hiring only immediate family members need not pay the minimum wage. But if owners regularly employ nonfamily members, they must pay even family members the minimum wage. Owners’ children under 21: Wages are exempt from FUTA. Owners’ children under 18: Wages are exempt from FICA—if the parents are sole owners or sole partners—but FIT must be…
Read More