Basic Employer Requirements
(There may be other requirements based on the type of business you are operating)
1 − 4 NEED TO BE DONE
BEFORE YOU HIRE AN EMPLOYEE
1. Federal Identification Number & Social Security/Federal Income Tax Withholdings − Required if you have employees − Forms available at customer service desk at Federal Building in Helena or call 1-800-829-1040. (I.R.S. Web Site: www.irs.gov)
2. Unemployment Insurance and State Income Tax withholdings − Call (406) 444-6900 for packet to be mailed to you.
- Complete and submit UI/R-1
- Registers you for Unemployment Insurance and State Income Tax withholdings.
3. Workers Compensation Insurance − Must have coverage on employees.
- Shop around for best deal.
- Have coverage before employee starts working.
4. Required Employment Posters
- Contact your local Job Service Workforce Center.
5. W-4
- Have employee fill out right away.
- Used to determine number of deductions or exemptions they will claim. Will be used to determine amount of Federal and State Income tax withheld per paycheck.
6. I-9 Proof of Authorization to work in the U.S.
- Should be completed on first day the employee starts work.
- Follow instructions on back of form for approved documents.
- Sign form verifying you checked documents
7. New Hire Reporting Program
- Can mail or fax (1-888-272-1990) copy of W-4.
- Must be submitted with-in 20 days of employee start date.
WILL NEED TO BE COMPLETED
A. 8109-b
- You complete and submit with your payments.
- Includes: employee withholdings and your share of employee taxes (SS).
B. W-3
- Completed and submitted at end of year with original (top sheet) of W-2's.
- Total amount('s) of withholdings and wages paid for all employee's during the calendar year.
C. W-2
- Completed at end of year.
- Original (top sheet) is submitted with W-3 (step B. above).
- Each employee gets a set of W-2 to be used when they file tax returns.
- If employee terminates before end of year, you may want to complete and give a set to them.
D. Paying Unemployment Insurance Premiums.
- They will send information after you register
- Quarterly payments.
