Tax Tips: Hiring New Employees

Tax Attorney Bradley H. Dorin

On Hiring New Employees

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, Employment Eligibility Verification. You can get Form I-9 at uscis.gov/ forms, USCIS offices, or by calling 1-800-870-3676. For more information, visit the USCIS website at uscis.gov/i-9- central or call 1-800-375-5283 or 1-800-767-1833 (TDD). 

New hire reporting. You’re 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.

Many states accept a copy of Form W-4 with employer information added. Visit the Office of Child Support En- forcement website at acf.hhs.gov/programs/css/ employers for more information.

W­4 request. Ask each new employee to complete the 2017 Form W-4. See section 9.

Name and social security number (SSN). Record each new employee's name and SSN from his or her social security card. Any employee without a social security card should apply for one. See section 4. 

Social security and Medicare tax for 2017. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2016. The social security wage base limit is $127,200.

Selig & Associates provides the most aggressive tax representation allowed by law. Specializing in payroll, income and sales tax controversies for individuals, contractors, restaurants and professional practices. We settle contested tax audits; payment plans, compromise tax debts, and resolve all marital tax issues, including innocent spouse relief and separation of liability.