3.4: Employing Workers
Employers must be registered with the PA Department of Labor and Industry, as well as the IRS.
Immigration and Labor Handbook
A guide to employing migrant workers from Texas A&M University. While much of this publication is specific to Texas, the first portion is a good summary of Federal immigration and employment regulations.
IRS Employer ID Numbers (EINs)
Necessary for almost all businesses involving more than one individual. Obtaining an EIN will register your operation with the IRS and enable them to process employees' tax documents.
IRS Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return
IRS Form 941: Employer's Quarterly Federal Tax Return
IRS Form 943: Employer's Annual Federal Tax Return for Agricultural Employees
IRS Form SS-4: Application for Employer Identification Number
IRS Form W-2: Wage and Tax Statement
IRS Form W-4: Employee's Withholding Allowance Certificate
IRS: Independent Contractors
Definition of employees versus independent contractors, with regards to their tax status.
IRS Publication 51: Agricultural Employer's Tax Guide
Seasonal and Migrant Labor
Guidelines and regulations for employing and housing migrant laborers.
USCIS Form I-9: Employment Eligibility Verification
Employers must verify that their staff are legally eligible to be employed (i.e. a US citizen or resident alien with proper work permits and visas).
