Hiring New Employees

Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States, including American Samoa, Guam, the CNMI, the U.S. Virgin Islands (USVI), and Puerto Rico. This includes completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get Form I-9 at USCIS.gov/Forms . For more information, go to USCIS.gov/I-9-Central or call 800-375-5283 or 800-767-1833 (TTY).You may use the Social Security Number Verification Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify that an employee name matches a social security number (SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.

New hire reporting. All 50 states, and most of the territories, have a new hire registry. You’re required to report any new employee to a designated state new hire registry. A new employee is an employee who hasn’t previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days.Many states accept a copy of Form W-4 with employer information added. Go to the Office of Child Support Enforcement website at acf.gov/css/employers for more information. Employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico should contact their local government for information on their new hire registry.

W-4 request. Ask each new employee to complete the 2026 Form W-4. See section 9 .

Name and SSN. Record each new employee’s name and SSN from their social security card if it is available. If an employee can’t provide their social security card, you should verify their SSN and their eligibility for employment as discussed under Verification of SSNs in section 4. Any employee without a social security card should apply for one. See section 4 .