如果您有季节性员工，则必须遵循一些就业法。如果您经营季节性业务或在高峰季节雇用更多员工，则适用季节性就业法。

季节性就业法

The seasonal employment laws are the same as the employment laws you must follow for permanent employees. Below are the seasonal labor laws you must follow.

Onboarding

当你hire a seasonal employee, you should follow your regular process for入职新员工。Onboarding will probably include orientation and job training. There are also some forms to fill out when your new employee starts.

表格W-4

All employees should fill out Form W-4 when they start a new job. Offer表格W-4helpto any employee who needs clarification.

您将使用每个员工的W-4表格进行计算和withhold federal income taxfrom their paycheck.

如果您的州有预扣所得税，员工也可能需要填写州W-4表格。

If you reemploy a seasonal employee each year, you should have them fill out a new Form W-4 every year.

Form I-9

As an employer, you must verify that all your employees are eligible to work in the U.S. You will useForm I-9to check the identities and work authorizations of each new employee, including seasonal workers.

在表格的第一部分中，员工将确认他们在接受工作要约后应填写本节，但不迟于工作的第一天，他们应填写本节。

在表格的第二部分中，您将检查员工的身份证明文件。您必须在员工开始工作第一天的三天内填写本节。

FLSA seasonal employment laws

TheFair Labor Standards Act（FLSA）规范劳动法的最低工资，加班，记录保存和童工。FLSA适用于季节性员工的劳动法。

最低工资

您的季节性员工应至少赚取最低工资。联邦最低工资为每小时7.25美元。如果您处于最低工资较高的州，则必须至少向员工支付州最低工资。

Overtime

You must give overtime pay to nonexempt employees that work more than 40 hours in a workweek. The overtime pay rate is one and a half times the employee’s regular rate of pay.

Some states and localities have different overtime laws. Some places requiredouble time pay。有些地方还需要结束time wages after an employee works a specific number of hours in a day.Check with your stateto find out if they定义加班laws differently than federal laws.

Recordkeeping

FLSA设定了有关的特定准则how long to keep payroll recordsand employment documents.

您必须将工资记录保留至少三年。即使您可能只有几个月的季节性员工，也必须将工资记录保留三年。

在员工离开后至少两年，您应该将与资历有关的记录（即评估，员工档案，功绩系统）保持至少两年。

Child labor

FLSA包括童工法that protect workers under the age of 18. Child labor laws dictate the types of jobs children can do, the times children can work, how many hours children can work, and how much you should pay children.

Even if a child only works for you seasonally, you must still follow child labor laws.

Equal employment opportunity responsibilities

如果您至少有15名员工，则有联邦equal employment opportunity responsibilities。You should treat all employees equally despite their race, color, religion, sex, national origin, age, disability, or genetic information.

Your responsibilities include fair employment decisions, policies, and内部薪酬权益。You should prevent and stop workplace harassment and discrimination. You should also make accommodations for employees, if reasonable.

劳动者报酬

If you have employees, you must haveworkers’ compensation。This applies if you have seasonal employees too.

劳动者报酬is an insurance that pays for work-related injuries. If a seasonal employee is injured, the insurance will help pay for treatment, medical bills, and lost wages.

Misclassification

Make sure you understand the difference between anindependent contractor vs. employee。You cannot say seasonal workers are independent contractors simply because they work a short amount of time.
You can use theeconomic realities test确定工人是雇员还是独立承包商。如果您仍然不确定如何对工人进行分类，则可以向IRS提交表格SS-8。表格SS-8请求工人状态确定。

Healthcare

TheAffordable Care Act（ACA）如果您有50名或更多的全职同等雇员，则要求您提供全职员工的健康保险。当你calculate full-time equivalent employees, you only include employees who work 120 days or more for you during the year. This length of time will probably rule out many seasonal employees.

However, if you have seasonal employees who work 120 days or more, they might increase your full-time equivalents to 50 or more. If this happens, you must offer health insurance to your full-time employees.

If you have seasonal employees, try Patriot’svwin055 software. We’ll file and remit taxes for you. And, if you don’t have employees during your off season, we’ll file zero returns for you. That’s one less thing to worry about. Get your free trial now.

This article was originally published on 11/11/2012.