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School’s out, and here come all the seasonal hires!

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in Office Management,Payroll Management

Payroll managers whose companies take on summer hires know the feeling. Questions about W-4s and I-9s from new members of the taxpaying community are just the beginning. Use this checklist to bring order to 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. See www.ssa.gov/employer/ssnv.htm for information.
  • Photocopy new hires’ Social Security cards for W-2 purposes. Don’t put anyone on the payroll who doesn’t present a 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.
  • Ensure that all new hires complete I-9 forms that are dated 07/17/2017 N. Exception: Rehires who have already completed this form need not do so again, if you’re sure they’re the same people, the original I-9s show they can work in the U.S. and you update section 3.
  • Ensure that interns are the primary beneficiaries of your unpaid internship program by coordinating their job duties with their academic studies. Don’t offer them jobs at the end of the internship.
  • 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.

A step-by-step payroll compliance guide to each pay period, month and calendar quarter of the year is now available. Download it free here.

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