If you hire part-time employees to help with your busy season, the same rules and record keeping requirements apply as when you hire full-time employees:
Eligibility to Work in the United States
You must verify that each new employee is legally eligible to work in the United States. Have the employees you hire fill out Form I-9, Employment Eligibility Verification (PDF).
Employee’s Social Security Number (SSN)
You are required to get each employee’s name and Social Security Number (SSN) and to enter them on Form W-2. (This requirement also applies to resident and nonresident alien employees.) You should also verify the Social Security Number. You can do this by registering with the Social Security Administration, or if you are an HRA client, we can provide this service for you.
To know how much income tax to withhold from employees’ wages, you should have a Form W-4, Employee’s Withholding Allowance Certificate, on file for each employee. Ask all new employees to give you a signed Form W-4 when they start work. Provide a copy of the completed W-4 to HRA or your payroll provider.
Provide a W-2
At the end of the year, you are required to provide your part-time employees with a W-2.
The IRS states you should keep all records related to employment taxes for a minimum of four years. However, HRA recommends you keep all records for six years (this is also the time you should keep records for potential tax audit purposes).
Also, keep in mind that hiring part-time or seasonal employees is a great way to find potential candidates to grow your company’s full-time staff.