W-4 and I-9 in California
Sheila2008
44 Posts
W-4: How often am I to request that an employee fill out a new W-4, even if there are no changes?
I-9: How often am I to request the same as above for I-9's, even if there are no changes?
Comments
This should help: http://www.osha.gov/pls/epub/wageindex.download?p_file=F6844/I9_Handbook.pdf
[quote user="6361687"] This should help: http://www.osha.gov/pls/epub/wageindex.download?p_file=F6844/I9_Handbook.pdf [/quote]
That may not be the current version, which has a date and version number on the cover page. OSHA is not responsible for IRCA enforcement, so I would get the handbook from the governing body:
http://www.uscis.gov/portal/site/uscis
Click on "For Employers" on the left, then click on "Form I-9" at the top on the right. Then, pretty much right where the "Form I-9" link was on the previous page, will be a link to "M-274 Handbook for Employers".
You must update the I-9 when an employee is rehired (I prefer to do a new I-9, which is also acceptable), or when their employment authorization has expired. You are not required to update the W-4 at any time after they initially fill one out.
W-4: You need to get a new w-4 each year for any employee who has claimed "exempt" from FIT. There is a deadline in February that if they have not filled out a new one, you need to change their election to Single with 0 exemptions; I also get a new one if they change names on the SS card. I don't think it is required, but I like the documentation. You can find this information in IRS's Publication 15
I-9: You do not need to recertify UNLESS a work document (not Drivers License) has expired OR the person changes names due to marriage/divorce etc. Other times that recertification might be necessary are company sales, mergers or acquisitions. It is going to depend on how the sale agreement works, who is buying who, what name will stay and whether it is a "successor employer" relationship. If you audit the new employees coming in and many of them don't seem to have paperwork, etc., I would suggest to protect your company that you re-certify. But again it is not always required. When we pullled out of the PEO arrangement, although I had I-9s for all employees, I had them resign a new one that I had filled out with old documentation on file with our "new" company name...which they had (mostly) worked at in the past, but it had been 4-5 years with the PEO. So I made a judgement call that it couldn't hurt to recertify. That way I knew it was setup correctly when my watch started.
[quote user="HRforME"]W-4: You need to get a new w-4 each year for any employee who has claimed "exempt" from FIT. There is a deadline in February that if they have not filled out a new one, you need to change their election to Single with 0 exemptions; I also get a new one if they change names on the SS card. I don't think it is required, but I like the documentation. You can find this information in IRS's Publication 15[/quote]
So much to know, so little brain to hold it all - good to know - thanks for that. Are you a CPP? I wish we had one here.
[quote user="HRforME"]W-4: You need to get a new w-4 each year for any employee who has claimed "exempt" from FIT. There is a deadline in February that if they have not filled out a new one, you need to change their election to Single with 0 exemptions; I also get a new one if they change names on the SS card. I don't think it is required, but I like the documentation. You can find this information in IRS's Publication 15[/quote]
Good to know, thanks for that. Are you a CPP? I wish we had one here.
[/quote]
No, but I do both functions -- HR and payroll, so I have learned a lot. I do also visit a forum that is payroll related where there are some very very skilled payroll gurus and I have learned quite a bit. I always suggest people wanting to learn more about payroll start by reading the IRS's Publication 15 and 15B. Many of the basic details/knowledge needed can be found in there.
However, we are not covered by SOX since we are a privately-owned company. In publicly-owned companies, it is my understanding that SOX prohibits the payroll function from being part of the HR function. Instead it must be under the Accounting function. But as always, I could be wrong about why...since I just know SOX doesn't apply to our company.
I also have a link to an FLSA/FMLA guru consultant here in Texas who worked for the DOL for a gazillion years and who now just does intermittent consulting at a pretty reasonable rate that I go to when it gets too sticky for my liking. If you want his contact information, email me.
Sadly, I too have payroll responsibilities. I've read 15 and 15B but not yesterday. There are a lot of things to know!
SOX actually does have some parts that apply to privately held companies. There's a good write up on it somewhere, I'll post if I can remember where I saw it.
ITHR-- email me at resumeHR2007 at gmail dot com and I will point the way
TXHRGuy -- I'd love to see whatever you have. I love researching/reading and willl read through anything!
HRforMe - I just sent you an email. Sorry it took so long.
TXHRGuy - Did you ever find anything on SOX compliance for privately held companies? I am curious to read some info on this.
Thanks!
[quote user="IT HR"] TXHRGuy - Did you ever find anything on SOX compliance for privately held companies? I am curious to read some info on this.[/quote]
I did not find the paper I was looking for. The short story is that a variety of the issues that came up in the Enron implosion were covered by portions of SOX and affect all businesses. One that stands out in my mind stems from probably the best known part of the Enron scandal: the shredding. That's a no-no under SOX now whether your company is publicly traded or not. There's a list of things like that. It's not a terribly long list and it struck me as common sense at the time. I'll take another look around for it.