RESOURCES

Eligibility for employment: You must verify that each new employee is legally eligible to work in the United States.  This includes completing the U.S. citizenship and Immigration Services (USCIS) Form I-9.

Form I-9

Form I-9 Instructions

Form I-9 (Spanish)

Form I-9 Instructions (Spanish)

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Ask each new employee or rehire (separated from your employment for at least 60 consecutive days) to complete the 2023 Form W-4.  This form is used to determine how much income tax should be withheld from the employee's wages.

Form W-4 (2023)

For Minnesota employees, Minnesota requires employees to complete their own version of W-4 for Minnesota state tax withholding.  Use this form:

W-4MN (2023)

Unemployment Insurance (UI) is a federal-state program jointly financed through Federal and state employer payroll taxes (federal/state UI tax). Generally, employers must pay both state and Federal unemployment taxes if:

1. they pay wages to employees totaling $1,500, or more, in any quarter of a calendar year; or

2. they had at least one employee during any day of a week during 20 weeks in a calendar year, regardless of whether or not the weeks were consecutive.

However, some state laws differ from the Federal law and employers should contact their state workforce agencies to learn the exact requirements.   All employers must sign up for their state's unemployment insurance.  To find out more information and information for your state, go to https://oui.doleta.gov/unemploy/agencies.asp

You are required to report any new employee to a designated state new hire registry.  A new employee is an employee who hasn't previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Federal law requires employers to report basic information on new and rehired employees within 20 days of hire to the state where the new employees work. Some states require it sooner. The information is maintained in the National Directory of New Hires, which child support agencies use to locate a parent who owes child support and issue an income withholding order.

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To report New Hires and for more information, go to this website: https://www.acf.hhs.gov/css/employers

You may use the Social Security Number Verification Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify that an employee name matches an SSN.  A person may have a valid SSN but not be authorized to work in the United States.  You may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.