Resources

You may qualify for the Child and Dependent Care Tax Credit, or you may be able to put pre-tax dollars into a Dependent Care Flexible Spending Account if offered by your employer.  The following are links to additional information on the IRS website:

-Federal minimum wage;

-Overtime pay;

-Recordkeeping; and

-Hours Worked requirements of the Fair Labor Standards Act (FLSA).

The U.S. Citizenship and Immigration Services (USCIS) is a component of the Department of Homeland Security. The USCIS requires that Form I-9 be completed for the purpose of verifying the identity and employment authorization of individuals hired for employment in the United States.  The USCIS has also provided an internet based system called E-Verify. The completion of USCIS Form I-9 is mandatory, but the use of E-Verify is voluntary and is used in addition to completing Form I-9. Unlike Form I-9, the use of E-Verify requires a photo identification of the employee, as well as the employee’s social security number.

Even if you choose not to deduct your employee’s portion of Social Security and Medicare taxes from their paycheck, you are still required to remit these taxes to the IRS.

At the end of the year, you are required to provide your employee with a Form W-2 and a copy should also be filed with the Social Security Administration.

Form W-2, Wage and Tax Statement

Form W-3, Transmittal of Wage and Tax Statements

Form W-2 and W-3 Instructions

IRS Schedule H, Household Employment Taxes

IRS Schedule H Instructions

Form W-4, Employee’s Withholding Allowance Certificate

Form I-9, Employment Eligibility Verification