Table of Contents

1. Basic Employer Requirements
2. Employer Responsibilities
3. Compliance Check List
4. D.O.L. Posting Requirements
5. NYS Posting Requirements
6. Department of Labor
7. Department of Labor Law Guide
8. Employment Standards Administration
9. NY ESA Wage and Hour Division Contact Info
10. Minimum Wages Chart for Tipped Employees
11. Child Labor Standards Chart
12. IRS Helpful Resource
13. Occupational Safety and Health Act
14. U.S. D.O.L. Enforcement Agencies Contact List
15. Equal Employment Opportunity Commission (EEOC)
16. NYS Employer Obligation
17. NYS & Local Government Contact Info
18. Small Business Retirement Savings Chart
19. Forms
20. Publications
21. Disclaimer

• Pay for work performed
• Refrain from discriminating in pay, promotions, benefits, and working conditions because of the employee’s race or sex, color, religion, or national origin, union activity or membership
• Provide a safe working place free from recognizable hazards to the employee’s safety or health
• Make required deductions and deposits from employee’s pay for income tax and Social Security payments
• Comply with federal, state, and local laws covering other aspects of employment
• Comply with the terms of any employment contract with the employee or with a union representing the employee.

Employer Responsibilities

The Immigration Reform and Control Act of 1986: All employers are required to verify employment eligibility of new employees. The law obligates an employer to process Employment Eligibility Verification Form 1-9.

For more information call the Bureau of Citizenship and Immigration Services at (800)375-5283 or go to their web site at www.bcis.gov.

Employee Withholding Allowances and Exemptions: Withholding and paying federal and state income taxes and Social Security tax is usually the responsibility of the employer. Other payroll obligations include unemployment insurance, workers’ compensation, and disability benefits insurance. The amount of income tax withheld depends upon the exemptions declared by the employee on federal form W-4 and/or New York State Publication WT 100 (New York State Withholding Tax Guide). Federal Circular E (Employer’s Tax Guide) explains how to withhold taxes from the wages of employees.

New York State Unemployment Insurance: In general, employers are liable as of the first day of any calendar quarter in which wages totaling $300 or more are paid, or as of the day a business was purchased or succeeded a liable employer. Special conditions apply for not-for-profit organizations, agricultural employers, and employers of domestic or household workers.

For more information contact:
New York State Department of Labor Unemployment Insurance Division
State Campus, Building 12
Albany, NY 12240
Tel: 518-457-5807
http://www.labor.state.ny.us
To apply online: www.nys-opal.com

Workers’ Compensation Benefits: Are usually provided by the employer through insurance. Workers’ Compensation provides cash for workers who become disabled because of a job-related injury or illness. Contact the Workers’ Compensation Board for exclusions and special conditions. Insurance is available either through a private insurance carrier or the State Insurance Fund. NOTE: Workers’ Compensation is also available to sole proprietors or partners who have no employees.

Disability Benefits: Ensures that employees are covered for non-employment related accidents and illness. Disability benefits are usually provided through insurance. They can be paid for jointly by the employer and employee or entirely by the employer. This insurance is available either through a private insurance carrier or the State Insurance Fund.

Federal Insurance Contributions Act (FICA): Financed through Social Security taxes, FICA provides hospital insurance and other benefits for the elderly, survivors, and the disabled.

Taxes are levied on both the employer and employee, and withheld by the employer. The employer and employee each contribute 7.65% (total 15.30%) of wages. Of that amount, 2.9% is earned for Medicare (hospital insurance). The maximum wages subject to Social Security is $80,400. There is no ceiling on wages subject to the Medicare tax.

Federal Unemployment Tax: If an employer pays wages of $1,500 or more during any quarter or if a worker is employed at least one day in each of 20 weeks during a year, unemployment taxes must be paid. Special conditions prevail for certain groups. The gross federal unemployment tax rate is 6.2%. Forms: 800-829-3676. Info: 800-829-1040.

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Compliance Check List

Federal Income Taxes:

• Get IRS Form SS-4 for Employers Identification Number (EIN)
  • IRS Form SS-4 (Rev. 2001)
  • Instructions to File Form SS-4
• Give new employees or employees changing the number of exemptions a W-4 Employee’s Withholding Exemption Certificate
  • IRS Form W-4 (2003)
• Deposit withheld taxes according to IRS schedule on IRS Form 8109
  • Federal Tax Deposit Coupon Book, Form 8109
• File Employer’s Quarterly Federal Payroll Tax Returns (Payroll Voucher)
  • IRS Form 941 (Rev. Jan 2003)
  • Employers Record of Federal Tax Liability
  • IRS Form 941 Schedule B (Rev. Jan 2002)
• Give Employees completed W-2 Forms at the end of the calendar year

• Obtain employees Social Security number and withhold required percentages of wages; contribute equal amount; deposit and report on IRS Form 8109
• If Self-employed

• Contribute and deposit percentage of employees’ wages as required
• Employers Annual Federal Unemployment Tax Return, File on or before Jan 31
• IRS Form 940 (2002)
• IRS Form 940-EZ

• Check with state authorities; ask your accountant.
• Varies state to state, and from industry to industry
• In New York, Unemployment Insurance Tax Rate

• Check with state authorities; ask your accountant.
• Department of Taxation and Finance and Department of Labor-Unemployment Insurance Div Reg. Sec, W A Harriman State Campus Bldg 12, Albany NY 12240-0339
• Contact for help (518) 485-8057
• NYS Form 100 and Instructions (Jan 2000) New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting
• NYS Form 45 Instructions (Jan 2003) Quarterly combined Withholding, Wage Reporting, and Unemployment Insurance Return
• NYS Form 45 (Jan 2003) Quarterly combined Withholding, Wage Reporting, and Unemployment Insurance Return

• Check with your insurance agent. You must provide your employees with insurance coverage for job-related injury or accidents. Coverage may be obtained from the state or private plans approved by the state. Varies from state to state and for workers in different occupational classes
• NYS Workers Compensation Board
• Resources for Employers
• New Employer’s Handbook

• Check with your accountant to make sure your pension plan complies with ERISA (Employee Retirement and Income Security Act) and subsequent legislation.
• Employment Benefit Security Administration

• Pay minimum wage ($5.15 as of Sept. 1997); time-and-a-half for more than 40 hours a week. Retain basic payroll records and documentation of time worked.
• Minimum Wage and Overtime Pay
• Child Labor (Non-Agricultural Work)
• Labor standards for New Businesses

• NYS Dept of Labor ($5.15 minimum wage as of March 31, 2000)
• NYS Wage and Hour Law

• States and other jurisdictions often have their own employment standards laws. If both federal and state or local laws apply to your business, your employees are entitled to the most generous benefit provided under either law. States use various names for the agencies regulating employment practices; however, common names for such state agencies are: Department of Consumer and Industry Services, Employment Services, Human Resources, Industrial Relations, Labor, or Workforce Development. For more information about your state’s labor laws, look under the listing for State Government Agencies of your local telephone book or check the U.S. Department of Labor’s Employment Standards Administration Wage and Hour Division page at www.dol.gov/esa/contacts/state_of.htm.

• If you have 15 or more employees: “Treat applicants and employees fairly and equally regardless of race, color, religion, sex (including pregnancy), or national origin in all employment practices including hiring, firing, promotion, compensation, and other terms, privileges and conditions of employment.”
• http://www.eeoc.gov

• Equal pay for both men and women

• If you have 20 or more employees, treat applicants and employees equally regardless of age. The law specifies the 40 to 70 age group.

• Prohibits discrimination in employment on the basis of race, color, religion, sex, or national origin. Covered employees must take affirmative action to hire and promote protected groups, qualified handicapped people, Vietnam-era Veterans, and disabled veterans of all wars.

• Provide safe work place; comply with OSHA occupational health and safety standards
• http://www.osha.gov

• Ask your local fire department for a compliance check on exits, stairs, location of fire extinguishing equipment, and so on.

• Verify enrollment eligibility on Form I-9 as required by Immigration and Naturalization Service.
• Form I-9

Somewhere in your work place you may have to post:

• Fair Labor Standards Act
• Title VII of the Civil Rights Act
• OSHA bulletins
• Office of Federal Contract Compliance equal opportunity regulations
• Payday Schedule
• Safety and Health regulations
• Workers Compensation carrier notice
• Unemployment and Disability carrier notice
• Holiday Schedules
• New York State Posting Requirements (Non-Agricultural)
• Federal Posting Requirements

U.S. DEPARTMENT OF LABOR WORKPLACE POSTER REQUIREMENTS FOR SMALL BUSINESSES AND OTHER EMPLOYERS

POSTER	WHO MUST POST	CITATIONS/PENALTY	OTHER INFORMATION
JOB SAFETY AND HEALTH PROTECTION Occupational Safety and Health Administration. 29 USC 657(c), 29 CFR 1903.2	Private employers engaged in a business affecting commerce. Does not apply to federal, state or political subdivisions of states.	Any covered employer failing to post the poster may be subject to citation and penalty.	Employers in states operating OSHA-approved state plans should obtain and post the state’s equivalent poster.
EQUAL EMPLOYMENT OPPORTUNITY IS THE LAW Employment Standards Administration, Office of Federal Contract Compliance Programs. Executive Order 11246, as amended; Section 503 of the Rehabilitation Act of 1973, as amended; 38 U.S.C. 4212 of the Vietnam Era Veterans’ Readjustment Assistance Act of 1974, as amended; 41 CFR Chapter 60-l .42; 41 C.F.R 60-250.4(k); 4 1 C.F.R. 60-74 1.5(a)4	Entities holding federal contracts or subcontracts or federally assisted construction contracts of $10,000 or more; financial institutions which are issuing and paying agents for U.S. savings bonds and savings notes; depositories of federal funds or entities having government bills of lading.	Appropriate contract sanctions may be imposed for uncorrected violations.	Post copies of the poster in conspicuous places available to employees, applicants for employment, and representatives of labor organizations with which there is a collective bargaining agreement. Also, nonconstruction contractors or subcontractors with 50 or more employees and a contract of $50,000 or more [otherwise required by 41 CFR 60-2.1 (a)] should develop an equal opportunity policy as part of an affirmative action plan and post the policy on company bulletin boards. 41 CFR 60-2.2 1 (a) (9).
NOTICE TO WORKERS WITH DISABILITIES PAID AT SPECIAL MINIMUM WAGES Employment Standards Administration, Wage and Hour Division. 29 CFR 525.14	Every employer having workers employed under special minimum wage certificates authorized by section 14(c) of the Fair Labor Standards Act.	No citations or penalties for failure to post.	Where an employer finds it inappropriate to post such a notice, the employee may provide the poster directly to all employees subject to its terms.
NOTICE TO ALL EMPLOYEES WORKING ON FEDERAL OR FEDERALLY FINANCED CONSTRUCTION PROJECTS (Davis-Bacon Act) Employment Standards Administration, Wage and Hour Division. 29 CFR 5.5(a)(l)	Any contractor/subcontractor engaged in contracts in excess of $2,000 for the actual construction, alteration/repair of a public building or public work or building or work financed in whole or in part from federal funds, federal guarantee, or federal pledge which is subject to the labor standards provisions of any of the acts listed in 29 CFR 5.1.	No citations or penalties for failure to post.	The contractor or subcontractor is required to insert in any subcontract the poster requirements contained in 29 CFR 5.5(a) (l). The poster must be posted at the site of work, in a prominent and accessible place where it can easily be seen by workers.
YOUR RIGHTS UNDER THE FAMILY AND MEDICAL LEAVE ACT Employment Standards Administration, Wage and Hour Division. 29 CFR 825.300, .402	Public agencies (including state, local, and federal employers), public and private elementary and secondary schools, as well as private sector employers who employ 50 or more employees in 20 or more work weeks and who are engaged in commerce or in any industry or activity affecting commerce, including joint employers and successors of covered employers.	Willful refusal to post may result in a civil money penalty by the Wage and Hour Division not to exceed $100 for each separate offense.	Where an employer’s workforce is not proficient in English, the employer must provide the notice in the language the employee speaks. The poster must be posted prominently where it can be readily seen by employees and applicants for employment.
FEDERAL MINIMUM WAGE Employment Standards Administration, Wage and Hour Division (Fair Labor Standards Act). 29 CFR 5 16.4	Every private, federal, state and local government employer employing any employee subject to the Fair Labor Standards Act, 29 USC 211,29 CFR 5 16.4.	No citations or penalties for failure to post.	Any employer of employees to whom sec. 7 of the Fair Labor Standards Act does not apply may alter or modify the poster legibly to show that the overtime provisions do not apply.
FEDERAL MINIMUM WAGE Employment Standards Administration, Wage and Hour Division (Fair Labor Standards Act) (Applicable to employers with employees in American Samoa). 29 CFR 697.2	Every employer of employees in American Samoa who is engaged in commerce or in the production of goods for commerce or employed in any enterprise engaged in commerce or in the production of goods for commerce.	No citations or penalties for failure to post.
NOTICE: EMPLOYEE POLYGRAPH PROTECTION ACT Employment Standards Administration, Wage and Hour Division. 29 CFR 801.6	Any employer engaged in or affecting commerce or in the production of goods for commerce. Does not apply to federal, state and local governments, or to circumstances covered by the national defense and security exemption.	The Secretary of Labor can bring court actions and assess civil penalties for failing to post.	The Act extends to all employees of covered employers regardless of their penalties for failing to post. Citizenship status and foreign corporations operating in the United States. The poster must be displayed where it can be readily observed by employees and applicants for employment.
NOTICE TO EMPLOYEES WORKING ON GOVERNMENT CONTRACTS (Service Contracts Act) Employment Standards Administration, Wage and Hour Division. 29 CFR 4.6(e), .184	Every contractor or subcontractor engaged in a contract with the United States or the District of Columbia in excess of $2,500 the principal purpose of which is to furnish services in the U.S. through the use of service employees.	No citations or penalties for failure to post.	Contractors and any subcontractors engaged in federal service contracts exceeding $2,500 shall notify each service employee or post the minimum monetary wage and any fringe benefits required to be paid pursuant to the contract.
NOTICE MIGRANT AND SEASONAL AGRICULTURAL WORKER PROTECTION ACT Employment Standards Administration, Wage and Hour Division. 29 CFR 500.75, .76	Agricultural employers, agricultural associations and farm labor contractors.	A civil money penalty may be assessed.	In a joint employment situation, each employer is equally responsible for displaying and maintaining the poster. Each employer covered by the Act who provides housing to migrant agricultural workers shall post in a conspicuous place, throughout the occupancy period, information on the terms and conditions of occupancy of such housing.

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New York State Posting Requirements (Non-Agricultural)

Topic	Statute	Poster	Source
Discrimination	New York State Human Rights Law (Executive Law, Article 15)	Discrimination based on Race, Creed, Age, Color, Disability, National Origin, Sex or Marital Status is Prohibited... (in English and Spanish combined)	New York State Division of Human Rights (212) 961-8650
Minimum Wage	New York State Labor Law	Attention Employees Minimum Wage Information (in English and Spanish combined) Every employer engaged in the sale or service of food or beverages must post Section 193 and 196-d of the NYS Labor Law.	New York State Department of Labor, Division of Labor Standards Minimum Wage Poster Download Adobe Acrobat Reader to view the above file
Safety & Health*	New York State Labor Law	Job Safety & Health Protection Same as federal requirement. Public employers must post You have a right to know!	New York State Department of Labor, Division of Safety & Health
Unemployment Insurance	New York State Unemployment Insurance Law	Notice to Employees (IA 133)	New York State Department of Labor, Registration Subsection State Office Building Campus Albany, NY 12240-0339 Phone: (518) 485-8589 Fax: (518) 485-8010
Workers' Compensation and Disability Benefits	New York State Workers' Compensation Law	Notice of Compliance (White) for Workers' Compensation Notice of Compliance (Blue) For Disability Benefits	Supplied by employer's insurance carrier.
Smoking	New York State Clean Indoor Air Act	Smoking Policy must be posted. Smoking and No Smoking signs or the international No Smoking symbol must be permanently posted in every place where smoking is prohibited or restricted under the act.	The New York State Department of Health does not have a supply of No Smoking signs, however for more information on the Clean Indoor Air Act call 518-458-6706.

* Employers must maintain a "Log and Summary of Occupational Injuries and Illnesses" and post in workplace on February 1 and keep posted for the entire month. Private Employers can obtain log from OSHA. Public employers should contact the Division of Safety and Health.

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Department of Labor

Mission

The Department of Labor fosters and promotes the welfare of the job seekers, wage earners, and retirees of the United States by improving their working conditions, advancing their opportunities for profitable employment, protecting their retirement and health care benefits, helping employers find workers, strengthening free collective bargaining, and tracking changes in employment, prices, and other national economic measurements. In carrying out this mission, the Department administers a variety of Federal labor laws including those that guarantee workers’ rights to safe and healthful working conditions; a minimum hourly wage and overtime pay; freedom from employment discrimination; unemployment insurance; and other income support.

ELAWS Resource

This link provides general information about the laws administered by the Division, and lists different resources designed to get you the information you need to comply with those laws. This information is available both through D.O.L. offices and on the Internet. Our ELAWS (EMPLOYMENT LAWS ASSISTANCE FOR WORKERS AND SMALL BUSINESSES) program at www.dol.gov/elaws can even provide an answer to many of your questions any time of the day or night. This interactive program was designed to give advice to business owners and other interested parties in a question and answer format, similar to that used by a human expert.

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The Dept. of Labor Law Guide

Contents

Overview

1. Wages and Hours of Work
• Minimum Wage and Overtime Pay
• Wage Garnishment
• Migrant and Seasonal Agricultural Worker Protection
• Child Labor (Nonagricultural Work)
2. Safety and Health Standards
• Occupational Safety and Health
• Mine Safety and Health
• Migrant and Seasonal Agricultural Worker Protection
• Child Labor (Nonagricultural Work)
3. Health Benefits and Retirement Standards
• Employee Benefit Plans
• Black Lung Compensation
• Longshore and Harbor Workers' Compensation
4. Other Workplace Standards
• Family and Medical Leave
• Lie Detector Tests
• Whistleblower Protection
• Plant Closings and Mass Layoffs
• Union Members
• Uniformed Service Members
5. Work Authorization for Non-U.S. Citizens
• Authorized Workers
• Temporary Agricultural Workers (H-2A Visas)
• Temporary Nonagricultural Workers (H-2B Visas)
• Workers in Professional and Specialty Occupations (H-1B Visas)
• Permanent Employment of Workers Based on Immigration
• Nurses (H-1C Visas)
• Crewmembers (D-1 Visas)
6. Federal Contracts: Wages, Hours of Work, and Fringe Benefits
• Wages in Supply and Equipment Contracts
• Prevailing Wages in Service Contracts
• Prevailing Wages in Construction Contracts
• Hours and Safety Standards in Construction Contracts
• "Kickbacks" in Federally Funded Construction (Copeland Act)
7. Federal Contracts: Equal Opportunity
• Employment Discrimination and Equal Opportunity in Supply and Service Contracts (Executive Order 11246)
• Employment Discrimination in Construction Contracts (Executive Order 11246)
• Equal Opportunity for Individuals with Disabilities
• Employment Discrimination and Equal Opportunity for Certain Veterans Who Served on Active Duty and Special Disabled Veterans
8. Index of Acts by Specific Industry
• Agriculture
  • Fair Labor Standards Act (FLSA)
  • Migrant and Seasonal Agricultural Worker Protection Act (MSPA)
  • Occupational Safety and Health Act (OSH Act)
  • Authorized Workers (Non-U.S. Citizens)
  • Temporary Agricultural Workers (H-2A Visas)
  • Immigration and Nationality Act (INA)
    • Section A
    • Section B
    • Section C
• Mining
  • Federal Mine Safety and Health Act of 1977
  • Black Lung Compensation
• Construction
  • Occupational Safety and Health Act (OSH Act)
  • Davis-Bacon Act and Related Acts
  • Copeland Act ("Kickbacks" in Federally Funded Construction)
  • Executive Order 11246 (Employment Discrimination in Construction Contracts)
    • Section A
    • Section B
• Transportation
  • Occupational Safety and Health Act (OSH Act)

ABOUT THE EMPLOYMENT STANDARDS ADMINISTRATION

The Employment Standards Administration (ESA), the largest agency within the U.S. Department of Labor, enforces and administers laws governing legally-mandated wages and working conditions, including child labor, minimum wages, overtime and family and medical leave; equal employment opportunity in businesses with federal contracts and subcontracts; workers' compensation for certain employees injured on their jobs; internal union democracy and financial integrity, and union elections, which protect the rights of union members; and other laws and regulations governing employment standards and practices.

ESA and its four component programs (see below) have closely monitored and enforced laws protecting the wage, hours, equal employment opportunity, working conditions and injury compensation of workers. While each program has an established identity of its own, all work together to support, protect and defend the rights of American workers under these labor laws.

1. Wage and Hour Division
• Compliance Assistance
• Labor Standards for New Businesses
2. Office of Federal Contract Compliance Programs
• Compliance Assistance
3. Office of Labor-Management Standards
• Compliance Assistance
4. Office of Workers' Compensation Programs
• Compliance Assistance

• The Handy Reference Guide to the FLSA
• Employees' Rights under the FLSA
• Compliance Guide to the FMLA
• Labor Protections and Welfare Reform
• Child Labor Requirements in Nonagricultural Occupations under the FLSA
• Change in the Child Labor Law Affecting Loading Scrap Paper Balers and Paper Box Compactors
• H-2A Compliance Checklist
• Fact Sheets (Alphabetic Index by Topic)
• Fact Sheets (Numeric Index by Fact Sheet Number)

New York Dept. of Labor—ESA Wage & Hour Division

Albany District Office US Dept. of Labor ESA Wage & Hour Division Leo W. O'Brien Federal Building Room 822 Albany, NY 12207	Phone: (518) 431-4278 Fax: (518) 431-4281	Christopher Martin District Director
Brooklyn Area Office US Dept. of Labor ESA Wage & Hour Division 625 Fulton Street, 7th Floor Brooklyn, NY 11201	Phone: (718) 254-9410 Fax: (718) 254-9479	Phil Jacobson District Director
Buffalo Area Office US Dept. of Labor ESA Wage & Hour Division 111 West Huron Street Room 617 Buffalo, NY 14202	Phone: (716) 551-4891 Fax: (716) 551-5337	Michael Fitzgerald Asst. District Director
Long Island District Office US Dept. of Labor ESA Wage & Hour Division 1350 Old Country Road Suite 410 Westbury, NY 11590-5119	Phone: (516) 338-1890 Fax: (516) 338-8901	Irv Miljoner District Director
New York City District Office US Dept. of Labor ESA Wage & Hour Division 26 Federal Plaza, Room 3700 New York, NY 10278	Phone: (212) 264-8185 Fax: (212) 264-9548	Vacant District Director
Syracuse Area Office US Dept. of Labor ESA Wage & Hour Division 100 South Clinton Street FOB Room 1247 Syracuse, NY 13260	Phone: (315) 448-0630 Fax: (315) 448-0632	Catherine Quinn Asst. District Director
White Plains Area Office US Dept. of Labor ESA Wage & Hour Division 140 Grand Street Suite 304 White Plains, NY 10601	Phone: (914) 682-6348 Fax: (914) 682-6351	Vacant Asst. District Director

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Minimum Wages for Tipped Employees

For Up to date figures click here

January 1, 2003

Table of Minimum Hourly Wages for Tipped Employees, by State
Jurisdiction	Basic Combined Cash & Tip Minimum Wage Rate	Maximum Tip Credit Against Minimum Wage	Minimum Cash Wage 1	Definition of Tipped Employee by Minimum Tips received (monthly unless otherwise specified)
FEDERAL: Fair Labor Standards Act (FLSA)	$5.15	$3.02	$2.13	More than $30
STATE LAW DOES NOT ALLOW TIP CREDIT
Minimum rate same for tipped and non-tipped employees
New York	$5.15			Not specified
Building service		None	$5.15
Restaurant industry
Food service workers		$1.85	$3.30
All other workers
Employees averaging between $1.15 and $1.64 per hour in tips.		$1.15	$4.00
Employees averaging $1.65 per hour or more in tips.		$1.65	$3.50
Hotel industry
Food service workers		$1.85	$3.30
All other workers (all year and resort hotels)
Employees averaging between $1.15 and $1.64 per hour in tips		$1.15	$4.00
Employees averaging $1.65 per hour or more in tips		$1.65	$3.50
All other workers (Resort Hotels only)		$2.05	$3.10
Chambermaids (Resort Hotels only)
Employees averaging between $0.80 and $1.64 per hour in tips		$0.80	$4.35
Employees averaging $1.65 per hour or more in tips		$1.65	$3.50
Miscellaneous Industries		$0.80	$4.35
(profit making establishments only)		$1.25	$3.90

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Selected State Child Labor Standards Affecting Minors Under 18 in Non-farm Employment as of January 1, 2003

For Up to date figures click here

Table of Selected State Child Labor Standards for Children Under 18 in Non-farm Employment
State or other jurisdiction	Maximum daily and weekly hours and days per week for minors of age: a		Nightwork prohibited for minors of age: a
	Under 16	16 and 17	Under 16	16 and 17
Federal (FLSA)	8-40 non-schoolday period Schoolday/week: 3-18 b		7 p.m. (9 p.m. June 1 through Labor Day) to 7 a.m.
New York	8-40-6 Schoolday/week: 3-18 b	8-48-6 Schoolday/week: 4 before schoolday, 8 Friday, Saturday, Sunday or holiday-28, if enrolled in school.	7 p.m. (9 p.m. June 21 through Labor Day) to 7 a.m.	10 p.m. (midnight before schooldays with written permission from both parent and school and before non-schoolday with written parental consent) to 6 a.m., while school is in session. Midnight to 6 a.m. while school is not in session.

a State hours limitations on a schoolday and in a schoolweek usually apply only to those enrolled in school. Several states exempt high school graduates from the hours and/or nightwork or other provisions, or have less restrictive provisions for minors participating in various school-work programs. Separate nightwork standards in messenger service and street trades are common, but are not displayed in table. Some states have exceptions or special conditions for minors engaged in specific employments, such as street trades, recreation and entertainment, and jobs in establishments offering alcoholic beverages for sale.

b Students of 14 and 15 enrolled in approved Work Experience and Career Exploration programs may work during school hours up to 3 hours on a schoolday and 23 hours in a schoolweek.

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Internal Revenue Services Helpful Resource Documentation

Employee Hiring

As your business begins to succeed, one of the first things you will need to do is hire employees. This section provides information about finding, hiring, and training employees, recording their social security numbers, determining wage withholding, and determining whether those assisting you with routine housework are household employees.

• Finding and Training Employees
• Eligibility for Employment
• Employment and Discrimination
• Name, Social Security Number, and Form W-4
• Household Employees
• Laws, Regulations, and Research
• Davis-Bacon Wage Determinations

Keep all records of employment taxes for at least four years.

Records should include:

• Your employer identification number.
• Amounts and dates of all wage, annuity, and pension payments.
• Amounts of tips reported.
• The fair market value of in-kind wages paid.
• Names, addresses, social security numbers, and occupations of employees and recipients.
• Any employee copies of Form W-2 that was returned to you as undeliverable.
• Dates of employment.
• Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them.
• Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4S, and W-4V).
• Dates and amounts of tax deposits you made.
• Copies of returns filed.
• Records of allocated tips.
• Records of fringe benefits provided, including substantiation.

Employment Taxes for Small Businesses

This link provides answers to Employment taxes such as these and more:

• Employment Tax Requirements
• How to Compute Withholding
• How to Use the Income Tax Withholding and Advance Earned Credit (EIC) Payment Tables

The Occupational Safety & Health Administration (OSHA)

The mission of the Occupational Safety and Health Administration (OSHA) is to save lives, prevent injuries and protect the health of America's workers. To accomplish this, federal and state governments must work in partnership with the more than 100 million working men and women and their six and a half million employers who are covered by the Occupational Safety and Health Act of 1970.

• Background
• Enforcement
• Recordkeeping
• Compliance Assistance

U.S. Department of Labor Enforcement Agencies Contact List

Topic	Toll-Free Number
All DOL Topics	1-866-4-USA-DOL (1-866-487-2365)
Wage and Hour Questions	1-866-4US-WAGE (1-866-487-9243)
Employment and Training Questions	1-877-US-2JOBS (1-877-872-5627)
Workplace Safety and Health Questions	1-800-321-OSHA (1-800-321-6742)
TTY Number - All Topics	1-877-889-5627

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Equal Employment Opportunity Commission (EEOC)

Employers Quick Start

Here are selected items that will provide a basic introduction to your rights and responsibilities under federal equal employment opportunity laws.

• Small Business Information
• EEOC Investigations - What An Employer Should Know
• Facts about:
  • Sexual Harassment
  • Equal Pay and Compensation Discrimination
  • Race/Color Discrimination
  • Age Discrimination
  • National Origin Discrimination
  • Pregnancy Discrimination
  • Religious Discrimination
  • Employment Discrimination Based on Religion, Ethnicity, or Country of Origin
  • Questions and Answers About Employer Responsibilities Concerning the Employment of Muslims, Arabs, South Asians, and Sikhs
  • The Americans with Disabilities Act (ADA)
  • ADA Handbook
  • ADA - Small Employers and Reasonable Accommodation
  • ADA - Work At Home/Telework as a Reasonable Accommodation
  • ADA - Obtaining and Using Employee Medical Information as Part of Emergency Evacuation Procedures
  • ADA - Your Responsibilities as an Employer
  • ADA - Your Employment Rights as an Individual With a Disability
  • ADA - Questions and Answers:
    • Employment
    • Public Accommodations
    • Miscellaneous
    • For More Information
  • Questions & Answers for Small Employers on Employer Liability for Harassment by Supervisors
• Mediation
• Technical Assistance and Training Programs
• Contacting your nearest EEOC field office
• For more in-depth information, see:
  • Laws, Regulations and Policy Guidance

NY Small Business Employer Obligations

Workers' Compensation

According to New York State Workers' Compensation Law, qualifying businesses must obtain workers' compensation insurance before putting employees to work. Personal injuries incurred in the course of employment and deaths resulting from such injuries are compensable under this law.

Rates for workers' compensation insurance vary according to the nature of the employment and hazards involved. You can arrange to have insurance carried with any private company authorized to transact the business of workers' compensation insurance in the New York State, or with the New York State Insurance Fund, a not-for-profit state agency (212-312-9000).

Disability Benefits

The New York Disability Benefits Law (NY DBL) is a special section of the New York State Workers' Compensation Law that protects workers from non-occupational injury or sickness. If you employ one or more employees (in covered employment) for 30 days in any calendar year, then you are subject to this law and must get protection, generally in the form of insurance, from a company authorized to write accident and health insurance in New York State, or from the New York State Insurance Fund.

Unemployment Insurance

When you begin business in New York State and hire one or more employees, you must register the New York State Department of Labor Unemployment Insurance Division to determine whether or not you are liable for unemployment insurance in New York State. To register as an employer, you will need to complete and mail the appropriate form to the NYS Department of Labor.

Posting Notices

You must post and maintain, in a conspicuous place, a printed notice stating that you have complied with all the rules and regulations governing workers' compensation. You must also state that you have secured the payment of compensation to your employees and their dependents as provided under the Workers' Compensation Law. You can get these printed notices from your insurance carrier. For further information, contact the Advocate for Business, New York State Workers' Compensation Board, 20 Park Street, Albany, N.Y. 12207, telephone 1-800-628-3331.

New York State and Federal posting requirements can be found at the New York State Department of Labor and the U.S. Department of Labor.

You will also need to know what permits and/or licenses need to be posted. Contact the Governor's Office of Regulatory Reform at 1-800-342-3464/518-474-8275 or your local New York State Small Business Development Center for assistance.

Federal Unemployment Tax

You are subject to federal unemployment tax if, during the current or prior year, you paid wages of $1,500 or more during any calendar quarter in the current calendar year or any calendar quarter in the preceding calendar year; or employed at least one person for some part of one day for any 20 weeks during the current or preceding calendar year.

The unemployment insurance program is operated jointly by the state and federal governments, and the federal tax due may be reduced, within limits, by a portion of the unemployment taxes paid to the state. For more information, contact the Forms Division of the Internal Revenue Service and ask for Form 940 and its accompanying instruction book, "Employers Annual Federal Unemployment Tax Return," at 800-829-3676 or 800-TAX-FORM.

Social Security

Both employers and employees bear the cost of federal Social Security. As an employer, you must file an application for an employer's identification number on Form SS-4, which you can get from any IRS office. Circular E, "Employer's Tax Guide," gives you a comprehensive summary of Social Security taxes.

Self-employed individuals and partners of firms who net $400 or more a year must also have a Social Security card and pay Social Security tax. If you fall into this category, the tax is included on your federal income tax return.

For further information, contact your nearest Social Security office, which is listed in the blue pages of your local telephone directory, or contact the federal office at 800-772-1213.

Immigration

The Immigration Reform and Control Act of 1986 states that all employers are required to verify employment eligibility of new employees. The law obligates an employer to process Employment Eligibility Verification Form I-9.

Federal Government Employers Information

Internal Revenue Service Small Business One-Stop Resource provides links to information on employment taxes, wage reporting requirements, employer identification number (EIN) and other items of interest to businesses with employees.

Health Coverage

Providing health insurance coverage can be a challenge for small businesses in today's competitive environment. To meet this critical need, New York State has implemented the Healthy NY Program to ensure that affordable health benefits are accessible to the State's small business owners and working uninsured individuals. To find out if you qualify for this important program, contact a Health Maintenance Organization (HMO), visit the Healthy NY web site or call 1-866-HEALTHY NY.

Review the Small Business Guide to Health Insurance for more information.

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NYS Useful Links and Contact Info

Tips and Reminders for filing Unemployment Insurance, Withholding tax, and Wage Reporting Information

What’s New…Filing new hire reports via the Internet

Employers can now file new hire reports via the Internet by accessing NYNewHire.com. After an initial registration, the employer merely has to report the name, social security number, address, and hire date (optional) of each new employee within 20 days of the hire date.

This link provides Withholding tax 2003 in New York State for the Current Period.

Citizens Access to Local Government

• County Government
• City, Town and Village Government

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Small Business Retirement Savings Advisor

The information contained in this table is based on current interpretation of the law. Where IRS guidance is pending, assumptions have been made. Seek tax advice for additional rules and complete information.

Please return to the Main Menu for more information on small business retirement savings.

	SEP-IRA	Payroll Deduction IRA	SIMPLE-IRA	401(k)	Profit Sharing	Defined Benefit	Money Purchase Plan
Key Advantage	Easy to set up and maintain.	Easy to set up and maintain.	Salary reduction plan with little administrative paperwork.	Permits employee to contribute more than in other options.	Permits employer to create large account balances for employees.	Provides a fixed, pre-established benefit for employees.	Permits employer to make a larger contribution than through other Defined Contribution Plans.
Employers Who Can Provide This Option	Any business that does not currently maintain any other retirement plan.	Any business with one or more employees.	Any business with 100 or fewer employees that does not currently maintain any other retirement plan.	Any business with one or more employees.	Any business with one or more employees.	Any business with one or more employees.	Any business with one or more employees.
Employer's Responsibilities	Set up plan by completing IRS Form 5305-SEP. No employer tax filing required.	Set up arrangements for employees to make payroll deduction contributions. Transmit contributions for employees to funding vehicle. No employer tax filing required.	Set up by completing IRS Form 5304-SIMPLE or 5305-SIMPLE. No employer tax filing required. Bank or financial institution does most of the paperwork.	There is no model form to establish a plan. Advice from a financial institution or employee benefit advisor would be necessary. Annual filing of IRS Form 5500 required. Also requires special testing to ensure plan does not discriminate in favor of highly compensated employees.	There is no model form to establish a plan. Advice from a financial institution or employee benefit advisor would be necessary. Annual filing of IRS Form 5500 is required.	There is no model form to establish a plan. Advice from a financial institution or employee benefit advisor would be necessary. Annual filing of IRS Form 5500. Actuary must determine funding obligations.	There is no model form to establish a plan. Advice from a financial institution or employee benefit advisor would be necessary. Annual filing of IRS Form 5500 is required.
Funding Responsibility	Employer contributions only.	Employee contributions remitted through payroll deduction.	Employee salary reduction contributions and/or employer contributions.	Employee salary reduction contributions and/or employer contributions.	Employer contribution level can be determined year to year.	Primarily employer; may require or permit employee contributions.	Employer contributions only.
Maximum Annual Contribution Per Participant	Up to 15% of compensation or a maximum of $35,000; in 2002, up to 25% of compensation or a maximum of $40,000. 1	$2,000 for 2001; $3,000 for 2002-2004; $4,000 for 2005-2007; $5,000 for 2008.	Employee: $6,000 per year, up to $7,000 in 2002 and increasing in $1,000 annual increments until the limit reaches $10,000 in 2005. Employer: Either match employee contributions $ for $ up to 3% of compensation (can be reduced to as low as 1% in any 2 out of 5 yrs.) or contribute 2% of each eligible employee's compensation, up to $3,200 2	Employee: $10,500 in 2001; $11,000 in 2002 with $1000 annual increments until the limit reaches $15,000 in 2006. Employer/Employee combined: Up to a maximum of 15% of compensation or a maximum of $35,000; in 2002, up to a maximum of 25% of compensation or a maximum of $40,000.1	Up to a maximum of 15% of salary or a maximum of $35,000; in 2002, up to a maximum of 25% of salary or a maximum of $40,000.1	Per plan terms, employer may permit or require employee contribution.	Up to a maximum of 25% of salary or a maximum of $35,000; in 2002, up to a maximum of 100% of salary or a maximum of $40,000.1
Minimum Employee Coverage Requirements	Must be offered to all employees who are at least 21 years of age, employed by the business for 3 of last 5 years and earned at least $400 in a year.	Should be made available to all employees.	Must be offered to all employees who have earned at least $5,000 in previous 2 years.	Must be offered to all employees at least 21 years of age who worked at least 1,000 hours in previous year.	Must be offered to all employees at least 21 years of age who worked at least 1,000 hours in previous year.	Must be offered to all employees at least 21 years of age who worked at least 1,000 hours in previous year.	Must be offered to all employees at least 21 years of age who worked at least 1,000 hours in previous year.
Withdrawals, Loans & Payments	Withdrawals at anytime; subject to current federal income taxes and a possible 10% penalty if the participant is under age 59 1/2.	Withdrawals at anytime; subject to current federal income taxes and a possible 10% penalty if the participant is under age 59 1/2.	Withdrawals at any time. If employee is under age 59 1/2, may be subject to a 25% penalty if taken within the first 2 years of participation and a possible 10% penalty if taken afterwards.	Cannot take withdrawals until a specified event, such as reaching 59 1/2, death, separation from service or other event as identified in plan. May permit loans and hardship withdrawals. Withdrawals may be subject to a possible 10% penalty if participant is under age 59 1/2.	May permit loans and hardship withdrawals. Hardship withdrawals may be subject to a possible 10% penalty if participant is under age 59 1/2. Payment of benefits generally at retirement.	Payment of benefits generally at retirement, may offer participant loans.	Payment of benefits generally at retirement, may offer participant loans.
Vesting	Immediate 100%	Immediate 100%	Employee and employer contributions vested 100% immediately.	Employee contributions vested immediately. Employer contributions may vest over time according to plan terms.	May vest over time according to plan terms.	May vest over time according to plan terms.	May vest over time according to plan terms.
Contributor's Options	Employer can decide whether or not to make contribution year to year.	Employee can decide how much to contribute at any time.	Employee can decide how much to contribute. Employer must make matching contributions or contribute 2% of each employee's salary up to the set maximum.	Employee makes contribution as set by plan option. The employer may match.	Employer makes contribution as set by plan terms.	Employer makes contributions as set by plan terms.	Employer makes contribution as set by plan terms.
	SEP-IRA	Payroll Deduction IRA	SIMPLE-IRA	401(k)	Profit Sharing	Defined Benefit	Money Purchase Plan

1 Maximum compensation on which 1997 contributions can be based is $160,000. For plan years beginning on or after January 1, 1998, maximum compensation on which contributions can be based is $160,000.

2 Maximum compensation on which 1998 employer 2% non-elective contributions can be based is $160,000.

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Small Business Forms and Publications

Small Business Forms and Publications

Employment Tax Forms

• Form I-9, Employment Eligibility Verification
• Form SS-4, Application for Employer Identification Number
• Form SS-8, Determination of Worker Status
• Form W-2, Wage and Tax Statement
• Form W-2C, Corrected Wage and Tax Statement
• Form W-3, Transmittal of Wage and Tax Statements
• Form W-3C, Transmittal of Corrected Wage and Tax Statements
• Form W-2 and W-3, Instructions
• Form W-4, Employee's Withholding Allowance Certificate
• Form W-4P, Withholding Certificate for Pension or Annuity Payments
• Form W-5, Earned Income Credit Advance Payment Certificate
• Form 940, Employer's Annual Federal Unemployment Tax Return
• Form 940, Instructions
• Form 940EZ, Employer's Annual Federal Unemployment Tax Return
• Form 940EZ, Instructions
• Form 941, Employer's Quarterly Federal Tax Return
• Form 941, Instructions
• Form 941, Schedule B, Employer's Record of Federal Tax Liability
• Form 941C, Supporting Statement to Correct Information
• Form 943, Employer's Annual Tax Return for Agricultural Employees
• Form 1040ES, Estimated Tax for Individuals
• Form 1040, Schedule H, Household Employment Taxes
• Form 1120, U.S. Corporation Income Tax Return
• Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits
• Form 8850, Instructions

• Form 1096, Annual Summary and Transmittal of U.S. Information Returns
• Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit Sharing Plans
• Forms 1099, 1098, 5498, and W-2G, Instructions
• Form 5300, Application for Determination for Employee Benefit Plan
• Form 5305, Individual Retirement Trust Account
• Form 5305-SEP, Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement
• Form 5309, Application for Determination of Employee Stock Ownership Plan
• Form 5500EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
• Form 5500EZ, Instructions

• Form W-9, Request for Taxpayer Identification Number and Certification
• Form W-9, Instructions
• Form 1096, Annual Summary and Transmittal of U.S. Information Returns
• Form 1099MISC, Miscellaneous Income
• Forms 1099, Instructions
• Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
• Form 8809, Request for Extension of Time to File Information Returns

• WH-200—Designed to be used by Retail or Service Establishments or Agricultural employers to request authority to employ full-time students at subminimum wages for a total number of hours that:
  1. equal 10% of the total monthly hours of employment, or
  2. are greater than 10% of the total montly hours of employment.
  Employers must submit a separate application for every establishment where he or she will employ such students.
• WH-201—Designed to be used by an Institution of Higher Education that wishes to employ its students at special minimum wages. A separate application must be submitted for every campus where such students will be employed at less than the minimum wage.
• WH-202—Designed to be used by Retail or Service Establishments or Agricultural employers to request authority to employ 6 OR FEWER full-time students at subminimum wages. Employers need to submit only one application to cover all establishments, but may not employ more than 6 full-time students at subminimum wages on any one work day throughout the entire enterprise.

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Publications

Employee Tax Publications

• Publication 15, Circular E, Employers Tax Guide
• Publication 15A, Supplemental Employers Tax Guide
• Publication 15B, Employers Tax Guide to Fringe Benefits
• Publication 51, Circular A, Agricultural Employers Tax Guide
• Publication 80, Circular SS, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
• Publication 505, Tax Withholding and Estimated Tax
• Publication 510, Excise Taxes for 2003
• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
• Publication 517, Social Security and Other Information for Members of the Clergy & Religious Workers
• Publication 531, Reporting Tip Income
• Publication 533, Self-Employment Tax
• Publication 583, Starting a Business and Keeping Records
• Publication 926, Household Employers Tax Guide
• Publication 937, Employment Taxes (call 1-800-829-3676)
• Publication 952, Sick Pay Reporting (call 1-800-829-3676)
• Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities
• Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
• Publication 966, Electronic Federal Tax Payment System (Answers to the Most Commonly Asked Questions)
• Publication 1635, Understanding Your EIN

• Publication 535, Business Expenses
• Publication 560, Retirement Plans for Small Business

• Publication 1544, Reporting Cash Payments of Over $10,000

• Doing Business in New York State, A Guide for Employers
• Employment in New York State Monthly Newsletter
• Worker Protection in New York State

Disclaimer

This CD is based upon work supported by the US Small Business Administration (SBA) under Cooperative Agreement number 3-603001-Z-0033-18. SBA’s funding is not an endorsement of any products, opinions, or services. All SBA funded programs are extended to the public on a nondiscriminatory basis.

This CD is meant to be a starting point and guide. However, forms and websites change and the Stony Brook SBDC is not responsible for content or changes to individual links. This is also not meant as a substitute for working with your individual business advisors.

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