Discrimination

A number of federal laws prohibit discrimination. These must be followed strictly when hiring or paying employees. All of the following laws are enforced by the U.S. Equal Opportunity Commission:

• Title VII of the Civil Rights Act (1964), which bars discrimination in employment based on race, color, religion, sex, or national origin.

• Equal Pay Act (1963), which prohibits unequal treatment of men and women performing substantially equal work.

• Age Discrimination in Employment Act (1967), which prohibits discrimination against workers over 40.

• Title I and Title V of the Americans with Disabilities Act (1990), which prohibits employment discrimination in the private and state or local government sectors against individuals with disabilities.

• Sections 501 and 505 of the Rehabilitation Act (1973), which prohibits discrimination in federal employment against individuals with disabilities.

• Civil Rights Act (1991), which provides for damages in claims of employment discrimination.

Filing Requirements

Even after the hiring process is complete, businesses must meet a number of regulatory and filing requirements. For the state, you must:

• Report the new hire to the state employment agency.

• Register the new hire and pay state unemployment taxes.

• Withhold and pay any state income taxes.

Filing concerns for the federal government include:

• Have the new hire complete the Employment Eligibility Verification I-9 form.

• Have the employee complete the IRS W-4 form.

• Withhold and pay payroll, Medicare and Social Security taxes to the IRS.

• File an IRS SS-4 Form to obtain a federal Employment Identification Number (EIN) for the new employee.

• File an IRS 940-EZ form to report federal unemployment taxes for each employee.

In addition You must:

• Prepare an injury and illness prevention plan in compliance with Occupational Safety and Health Administration (OSHA) standards.

• Acquire workers’ compensation insurance.

• Post all notices required by the state and federal Department of Labor.

• Inform all employees of employee benefits.