The Department of Labor's Employment Law Guide addresses workplace requirements for small businesses. If you will have employees, you'll need to call the Department of Labor at 1-866-4-USA-DOL to determine what labor laws apply to you.
If employees are hired, there are responsibilities with both the state and federal government. If the business is a corporation, anyone who performs services for the corporation or receives remuneration -- including an "owner" -- is considered an employee. There are many tax, insurance and regulatory requirements of which you should be aware, including:
- Occupational Safety and Health Administration (OSHA)
- Child labor laws
- Minimum wage
- Overtime laws
To learn more about your obligations as an employer, contact your local, state and federal government labor departments. Here are some of the specific issues you'll need to research:
- Prepare to meet federal employment tax requirements by reading IRS Publication 15: Employer#146;s Tax Guide and Publication 15a: Employer#146;s Supplemental Tax Guide, or Publication 51: Agricultural Employer#146;s Tax Guide.
- Ask employees to complete withholding certificates. Visit the IRS website for forms and procedures.
- Comply with state and federal regulations regarding the protection of employees. For information on state labor laws, workforce availability, prevailing wages, unemployment insurance, unionization, benefits packages, and employment services, contact your state government.
- Investigate the federal minimum wage, overtime and child labor laws from the U.S. Department of Labor, Wage and Hour Division.
- Review the federal health and safety standards employers must provide for the protection of employees as specified by the Occupational Safety and Health Administration (OSHA). Many states have similar standards. For a particular state's information, contact your state government or go to OSHA's list of approved state plans.
- Check your State Board of Workers' Compensation to see if you need workers' compensation insurance.
- Complete U.S. Citizenship and Immigration Services Employment Eligibility Verification Form I-9 for every employee, citizen and non-citizen alike. If you have any questions, contact the U.S. Citizenship and Immigration Services.
