Eager young adults may be papering the company with summer hiring inquiries and job applications. These tips will help you cool the summer hiring process.
√ Require new hires to present their Social Security cards, and use the Social Security Administration’s Social Security Number Verification Service to verify that their names and Social Security numbers match.
√ Photocopy new hires’ Social Security cards for W-2 purposes. Don’t put anyone on thewho doesn’t present his or her Social Security card.
√ Report new hires to the appropriate state agency.
√ Provide W-4s to new hires who have never worked for the company. Rehires who worked for the company this year, and who received early W-2s, must also file new W-4s. Rehires who worked for the company this year, but who didn’t receive early W-2s, need not file new W-4s.
√ Eliminate the I-9 verification process for rehires, if rehiring occurs within three years of the original verification, you’re sure they’re the same people, the original I-9s show they can work in the United States and you update section 3. Heads up: Rehires who didn’t complete I-9 forms with a rev. date of March 31, 2016, must file new forms and be reverified.
√ Enroll summer hires in your direct deposit or paycard program, and provide them with appropriate explanatory material.
√ Don’t enroll summer hires in your health and retirement plans; provide summer hires with the appropriate opt-out forms if you have auto-enrollment cafeteria and 401(k) plans.
√ Students probably aren’t exempt from federal income tax withholding. To find out, provide them with IRS Pub. 505, which is available at www.irs.gov. However, they may be exempt from state withholding, so have state W-4 forms for them to complete.