雇用孩子是小企业主的好处。您可以教孩子关于您的业务和职业道德的知识，同时获得额外的手来完成任务。

雇用孩子还有其他好处。例如，您可以扣除孩子的工资作为业务费用。但是，美国国税局对支付给儿童的工资的商业扣除怀疑。Hiring your children is only beneficial if you do it correctly.

Here are 10 tips to hire your child the right way.

这些技巧仅适用于雇用您的孩子。他们不适用于招聘侄女，侄子，堂兄或任何其他家庭成员。

1.雇用您的孩子做真正的工作

You must make sure your child is a real employee. This means your child should do actual work for your business.

The work your child does must be normal and necessary for your business. Your child doesn’t have to be indispensable. But, the tasks your child performs should be common and helpful for your business.

For example, you might hire your tech-savvy child to help with your business’s website and social media accounts. Your child is performing common and helpful tasks for your business, even if the tasks aren’t directly related to your products or services.

If you have your child do tasks that are unrelated to your business, such as running miscellaneous errands, this will not count as doing work for your business. The IRS will likely catch this and deny your deduction for the child’s wages.

If your child does not actually do any work for your business, you cannot simply pay them to claim a business deduction.

您应该像与其他员工一样，创建您的孩子签名的雇佣合同。合同应列出您雇用孩子去做的任务。如果您曾经质疑您的孩子是否是真正的雇员，则可以将雇佣合同作为证据。

2.遵守就业法

You must treat your child the same way you would treat other employees. This means you must follow employment laws and file all required forms.

所有雇主都需要拥有雇主身份证号（EIN）。您的EIN可以在业务和税收文件上标识您的公司。如果你的孩子是你的first hire， 确保你apply for an EIN。

When hiring your children, have them fill outForm W-4。Having the form on file is necessary in case you ever need documentation.

在招聘过程中，您和您的孩子也应该填写Form I-9。雇主使用I-9表格来验证员工的身份和工作资格。您知道孩子的身份和工作资格，但是所有员工和雇主都必须填写此表格。

遵循任何其他必要的入职和IRS document retention要求。您不应该给孩子特殊的招聘治疗。

3. Follow child labor laws

When hiring children, you must follow童工法。Child labor laws dictate when children can work, what jobs they can do, and how much you can pay them.

例如,独生子女18岁及以上的可以做的工作s that are considered hazardous. Children under 18 are also prohibited from doing excessive amounts of work during the school year.

In general, make sure the job is appropriate for the child’s age. You should not hire your eight year old to drive a forklift.

有关童工法的确切信息，请与U.S. DOLand state agencies.

4. Give your children real wages

You must give your children actual wages. Things that do not count as wages include college tuition, other education, and food.

您不能使用公司来支付孩子的大学学费，以获得大型企业扣除。相反，您必须向孩子支付工资，然后他们可以将钱用于学费。

餐食和教育不算为工资，因为它们被认为是正常父母支持的一部分。简而言之，美国国税局希望您不论雇用他们的孩子。

For example, a woman in Washington employed her three children during 2007 and 2008. She用辅导服务和用餐付给她的孩子(often pizza). She then tried to deduct the “wages” as tax-deductible business expenses. The IRS disallowed the deductions, and a tax court ruled in 2014 that she owed back taxes and a penalty.

重要的是要记住,你可以扣除哟ur children’s wages, but only if you pay real wages and if the children did real work.

You might want to consider paying your children by check or direct deposit, not with cash. These two methods create a “paper trail.” If there are questions about your children’s wages, you will be able to produce records.

5.向您的孩子支付合理的工资

雇用孩子时，您必须向他们支付合理的工资。您不能仅仅因为您的关系就不能支付大量费用。

For example, you hire your child to do landscaping at your business. You pay $25 per hour for the work. However, the average wages for landscapers in your area is $10 per hour. Paying your child $25 per hour is probably not reasonable.

您可以咨询本地职位清单或工作机构，以帮助您确定合理的工资。

另外，您至少应该付给孩子最低工资。您也许可以向您的孩子支付青年最低工资。联邦青年最低工资为20岁以下的任何雇员每小时4.25美元。但是，青年最低工资仅适用于就业的前90天。90天后，您应该将孩子的工资提高到常规的最低工资。此外，您的州可能需要遵循青年最低工资法。

6.单独的家庭和工作工作

When hiring your child, remember to keep household and business tasks separate.This separation will help keep your小型企业财务organized.

If you give your child money for household chores, you cannot deduct those wages as a business expense. Household chores are considered part of regular parental training and discipline.

假设您雇用孩子清洁业务。您可以根据业务费用扣除所支付的工资。

您还让孩子打扫房屋。即使孩子正在执行相同的任务，您也不能扣除任何给孩子打扫房屋的钱。

7.预扣和汇款税

When you hire a child, taxes might be different than with other employees.

You must withhold income taxes from your child, regardless of age.

如果您拥有两个所有者都是孩子父母的独资经营或合伙企业，则该孩子在18岁之前不缴纳社会保障和医疗保险税。您无需为您的雇主缴纳children on payroll。

如果您拥有具有非父母合作伙伴的公司或合作伙伴关系，则该孩子应缴纳社会保障和医疗保险税。您还必须向雇主捐款。

No matter your business structure, if your child is 18 or older, you must withhold Social Security and Medicare taxes.

如果您的孩子21岁以下，您不必缴纳联邦失业税（FUTA tax).

TheIRS has a pageabout hiring family members that can help you understand payroll and income tax obligations.

8.保留工资记录

You should always keep accurate and completepayroll recordsfor all your employees.

Payroll records should include hours worked, wages earned, and taxes withheld. You must give a basicpay stubto each of your employees and keep this information on file.

如果您的孩子有疑问，准确的记录将为您提供帮助。您可以显示您的孩子工作的频率，收入多少以及您从工资中扣留多少税。

9. Deposit wages

在儿童银行帐户中存入工资表明孩子确实收到了工资。当工资存入工资时，帐户将记录存入多少钱以及来自何处的资金。如果您只是将现金交给孩子，则没有付款记录。

您可以将工资存入Roth IRA或Section 529college savings plan. This way, you can help your children prepare for college and retirement. Depositing wages in these accounts is legal. You will also have records that show that your child received their wages.

10. Help your child file a tax return

Despite your child’s age, they should file an annual income tax return. You can help your child fill out the return.

当您付给孩子时，您应该保留并缴纳所得税。根据您一年中的孩子的收入，他们可能能够得到所得税退款一旦他们提交退货。

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