• There are many forms new employees and their employers must complete upon hire.
• Remote employees may show their authorizing documentation virtually when an employer participates in E-Verify.

Frequently, new Human Resources (HR) practitioners will ask what type of information gathering and paperwork is required when hiring employees. Seasoned HR practitioners know hiring employees can create a lot of administrative work depending on company culture and benefits offerings, such as:

• Health insurance electives
• 401(k) contributions
• Employee handbooks
• Emergency contact information

Aside from employer-specific paperwork, the only forms that all new hires are required to complete under state and federal law are:

• Form I-9: Also known as the Employment Eligibility Verification form, the I-9 requires employers to document that they are hiring only people authorized to work in the United States.
  • Employers should be aware that Section 1 on the form must be completed no later than the employee’s first day of work for pay.
• Form W-4: Also known as the Employee’s Withholding Allowance Certificate, the W-4 is an IRS form employees fill out to determine the amount of federal taxes to be withheld from their paychecks.
• State income tax forms: Some states have their own income tax withholding forms similar to the W-4 that employees must complete to determine the amount of state income tax to be withheld from their paychecks.
  • The U.S. Department of Labor’s Bureau of Labor Statistics has a complete list of state tax withholding forms on its website.

Additional employer requirements

While new employees are required to fill out only a few forms, employers are required to complete additional federal IRS forms and state forms depending upon the types of withholding they do on behalf of employees, such as:

• Unemployment
• Medicare
• Social Security
• Insurance

In addition, new hire reporting is mandated by federal law under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The intention is to help state child support agencies quickly issue garnishment orders. The Office of Child Support Enforcement (OCSE) works with states to match new hire reports against child support records, so they can locate parents who owe child support.

Employers are required to report new hires, including rehires and temporary workers, to a designated state agency no later than 20 calendar days after the date of hire. The designated agencies vary by state, and many states impose penalties for failure to properly report. The OCSE has a list of the state agencies on its website.

Multi-state employers (those with employees working in two or more states) that want to submit the required reports electronically can designate one state (in which any employee works) to receive all new hire reports. Employers that elect this option must inform the Secretary of the U.S. Department of Health and Human Services in writing of their choice and identify the chosen state. The OCSE has an online form available to submit this notification. Employers that don’t make this designation must report new employees to each of the respective state agencies.

Form I-9 and remote hires

The employee fills out and signs Section 1 of the form and the employer fills out and signs Section 2. The employer must also review an employee’s documents to confirm identification and eligibility to work in the United States. In cases where U.S. employers hire new employees who don’t physically come to their offices to complete paperwork, employers may designate agents to carry out their I-9 responsibilities. Agents may include:

• Notaries public
• Accountants
• Attorneys
• Personnel officers
• Foremen

Employers should choose an agent carefully because they will be held responsible for the agent’s actions.

An employer enrolled in E-Verify can conduct a video review of employee documents. When video review is used, the employee must send copies or photos of the identity and work authorization documents to the employer. The employee also presents the documents during a live video call. The employer makes sure the documentation relates to the employee and examines the documents to ensure they reasonably appear to be genuine. The employer checks a box in Section 2 to indicate that identity and work authorization documents were reviewed remotely. Copies of the documents are kept with the employee’s Form I-9.

Employers should not:

• Ask new employees to complete Section 2 themselves.
• Ask to see specific documents. The employee gets to choose which documents to present. Acceptable documents are listed on the Form I-9.
• Conduct a video review of documents unless they are enrolled in E-Verify.