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New employee paperwork in California: a hiring file checklist
A hiring file brings together identity, withholding, wage information and employer notices. Assign the paperwork before the employee starts so payroll receives approved details and a clear record of what was delivered.
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General information, not legal or tax advice.
Complete eligibility verification and preserve the form
Employers must complete Form I-9 for each person hired to work in the United States, whether a citizen or noncitizen. Both the employee and employer participate. USCIS says the form stays with the employer rather than being filed with USCIS or ICE, and must be retained for three years after hire or one year after termination, whichever is later.
Sources: IRS, Hiring employees; USCIS, I-9, Employment Eligibility Verification
Collect the identifiers and withholding instructions
The IRS requires the employee’s name and Social Security number for Form W-2 and does not permit an ITIN as a substitute for employee identification or work. Request a signed Form W-4 when work begins, effective with the first wage payment. Send incomplete or conflicting information back for resolution before relying on it in payroll.
Sources: IRS, Hiring employees
Report the start of paid work to EDD
California new-hire reporting is due within 20 calendar days of the first day services are performed for wages. A rehire is someone separated from that employer for at least 60 consecutive days. EDD permits a copy of Form W-4 and/or DE 4 instead of paper DE 34 when the California payroll tax account number and FEIN are added. Keep the reporting confirmation with the start-date record.
Sources: California EDD, New Hire Reporting
Deliver wage information and verify coverage
DIR requires the Labor Code 2810.5 notice at hire, no later than the start date, with an exception for overtime-exempt employees. California also requires workers’ compensation insurance even for an employer with only one employee. Coordinate the approved wage notice and coverage information with the hiring team rather than leaving those tasks until the first payroll review.
Sources: California DIR, FAQs Notice to Employee (Labor Code 2810.5); California DIR, Division of Workers' Compensation, Employer information
Assign responsibility for EDD notices and pamphlets
EDD sends the applicable employer notice after payroll account registration and requires it to be posted where employees can readily see it. Its materials also include the unemployment-program pamphlet DE 2320, disability brochure DE 2515 and paid-family-leave brochure DE 2511, to be provided when needed. Keep delivery responsibility and current copies in the employer’s checklist.
Keep recurring benefit notices on the calendar
Employers subject to UI must notify employees about possible VITA, CalFile and state and federal EITC eligibility twice yearly: near delivery of W-2s or 1099s and again in March. EDD specifies the first window as the week before, after or during form delivery, and says bulletin-board posting or office mail does not satisfy the requirement. Retain evidence of the method used.
Sources: complete eligibility verification and preserve the form
Wage notices and start-date reporting
Prepare payroll from a complete hiring record
Tidwell helps organize employee payroll details and reporting records, coordinating tax questions with your CPA and employment questions with your adviser.