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For instance, you'll need to verify their eligibility to work as well as register to pay employer and payroll taxes.</div><div class="nav-promo-div"><div class="button-highlight plan w-condition-invisible"><a href="https://navigator.business.nj.gov/" target="_blank" class="nav-promo-link-block w-inline-block"><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/63977080959ce3279e9eb8c5_Vector.svg" loading="lazy" alt="" class="nav-promo-image"/><div class="nav-hero-button-txt">Register Your Business</div><div class="icon-arrow w-icon-slider-right"></div></a></div><div class="button-highlight start"><a href="https://navigator.business.nj.gov/" target="_blank" class="nav-promo-link-block w-inline-block"><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/63977080959ce3279e9eb8c5_Vector.svg" loading="lazy" alt="" class="nav-promo-image"/><div class="nav-hero-button-txt">Register Your Business</div><div class="icon-arrow 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class="breadcrumb-link">Home</a><div class="slash hide">/</div><a href="/archived/topics" class="breadcrumb-link hide">Topics</a><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/639770a34c2b6e0507775752_Vector%20(1).svg" loading="lazy" alt="" class="breadcrum-template"/><a href="/category/start" class="breadcrumb-link w-condition-invisible">Plan</a><a href="/category/start" class="breadcrumb-link">Start</a><a href="/operate" class="breadcrumb-link w-condition-invisible">Operate</a><a href="/category/start" class="breadcrumb-link w-condition-invisible">Grow</a><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/639770a34c2b6e0507775752_Vector%20(1).svg" loading="lazy" alt="" class="breadcrum-template"/><a href="#" class="breadcrumb-link w-condition-invisible w-dyn-bind-empty"></a><a href="/pages/hiring-employees" aria-current="page" class="breadcrumb-link w--current">Hiring Employees</a></div><div id="Navigator-Section" class="subpage-content-div nav w-condition-invisible"><div class="rg-div update nav"><h2 class="heading-three"><strong class="callout-heading">Starting a business? Get a Free, Personalized, Step-by-Step Guide!</strong></h2><div><div class="rich-text-block-14 w-richtext"><p>Learn what forms and licenses you need to start your business and avoid fines. We’ll ask you a few onboarding questions; be prepared to tell us your legal structure, industry, and location.</p></div><a href="https://navigator.business.nj.gov/" class="button no-top-margin w-inline-block"><div class="button-txt">Get Started Today!</div></a></div></div></div><div id="contents-section" class="subpage-content-div content"><h2 class="contents">Contents</h2><a href="#section-1" class="check">Avoid Discrimination During the Job Application Process</a><a href="#section-2" class="check">Ensure You Have Verified Your Employee’s Eligibility to Work</a><a href="#section-3" class="check">Obtain W-4 for New Employees</a><a href="#section-4" class="check">Pay Required State Payroll Taxes</a><a href="#section-5" class="check">File your Required W-2 with the Social Security Administration Monthly</a><a href="#section-6" class="check">Find State Resources for Hiring Employees</a><a href="#section-7" class="check">Proper Worker Classification</a><a href="#section-8" class="check w-condition-invisible w-dyn-bind-empty"></a><a href="#section-9" class="check w-condition-invisible w-dyn-bind-empty"></a><a href="#section-10" class="check w-condition-invisible w-dyn-bind-empty"></a><a href="#" class="btt-link w-inline-block"><div class="btt-div"><div class="div-block-82"><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/61ba062c7b974d4ee2e164cf_arrow-up.svg" loading="lazy" width="15" alt="Up Arrow" class="image-25"/></div><div class="text-block-40">Back to Top</div></div></a></div><div class="meta-data"><div class="w-dyn-bind-empty"></div></div><div id="section-1" class="subpage-content-div top"><h2 class="accordion-title">Avoid Discrimination During the Job Application Process</h2><div class="w-richtext"><p>Once you've started interviewing candidates for your available jobs keep in mind that it is illegal to discriminate based on age, sexual orientation, marital status, religious affiliation, or race. You may not ask job applicants if they have a disability or the nature of their disability; however, you may ask questions to determine whether they are able to fulfill the job duties. For more information, visit the U.S. Department of Labor and the Equal Employment website.</p></div><div class="message-block w-condition-invisible"><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/5e31b06cb76b8397cb358ae1_PQCfDOAlsBSE68gYxUIkdhSAawF4dyTPwXD8P%2BwB7OgjkHZzAAAAAElFTkSuQmCC.png" alt="" class="message-block-icon"/><p class="message-block-paragraph w-dyn-bind-empty"></p></div><a href="https://www.eeoc.gov/" target="_blank" class="read-more-link-block w-inline-block w-clearfix w-condition-invisible"><div class="read-more-title">Go</div><img src="https://cdn.prod.website-files.com/5e31b06cb76b830809358a75/5e31b06cb76b83477c358ab3_arrow-point-to-right%20(1).svg" width="15" alt="" class="read-more-arrow"/></a><a href="https://www.eeoc.gov/" target="_blank" class="button-nj w-button">U.S. Equal Employment Opportunity Commission</a></div><div class="subpage-content-div"><div class="callout-box-div"><h2 class="heading-three"><strong class="callout-box-heading">Recent Regulations and Resources</strong></h2><div class="w-dyn-list"><div role="list" class="w-dyn-items"><div role="listitem" class="recentcms w-dyn-item"><div class="div-block-26"><ul role="list" class="list-2"><li class="news-link-list"><a href="/recent/hiring-process-for-teens-is-going-digital" class="news-links _2 nj">Hiring Process for Teens is Now Digital</a></li></ul></div></div></div></div></div></div><div id="section-2" class="subpage-content-div"><h2 class="accordion-title">Ensure You Have Verified Your Employee’s Eligibility to Work</h2><div class="page-rich-txt w-richtext"><p>As an employer, you are required to verify an employee's citizenship and eligibility to work in the United States using the Employment Eligibility Verification Form I-9 (also known as the Immigration Service Form). Your employees will need to complete and sign Section I of this form on or before their first day of work, and provide you with documentation to verify their identity and employment authorization for you to complete Section II. This form does not need to be mailed in, but you'll need to be prepared to show it upon request. Keep all of your employees' I-9s on file for 3 years after they've been hired, or 1 year after the employee left, whichever is later.</p></div><a href="https://www.uscis.gov/i-9" target="_blank" class="button-nj w-button">U.S. Citizenship and Immigration Services</a></div><div id="section-3" class="subpage-content-div"><h2 class="accordion-title">Obtain W-4 for New Employees</h2><div class="page-rich-txt w-richtext"><p>You will need a signed Withholding Release Form (W-4) from all of your employees on or before their first day of work so that you can withhold the correct amount of federal income taxes from their paychecks. On the W-4, they should indicate the allowances they are claiming for tax purposes. If the number of allowances changes for the following tax year, ask employees to fill out a new W-4 form. For more detailed information, check out the <a href="https://www.irs.gov/uac/about-publication-15">IRS Employer's Tax Guide</a>.</p></div><a href="https://www.irs.gov/uac/about-form-w4" target="_blank" class="button-nj w-button">About Form W-4</a></div><div id="section-4" class="subpage-content-div"><h2 class="accordion-title">Pay Required State Payroll Taxes</h2><div class="page-rich-txt w-richtext"><p>Be sure to register as an employer with the State of New Jersey Division of Revenue and Enterprise Services. Registering as an employer means that you will need to start paying State payroll taxes, including unemployment Insurance Tax State Disability Insurance, and other withholdings.</p><p>After you have registered for your State Employment Identification Number, you should receive information about how to pay your payroll taxes. Typically, you will need to pay payroll taxes each quarter.</p></div><a href="https://www.njportal.com/DOR/BusinessRegistration/" target="_blank" class="button-nj w-button">NJ Division of Revenue and Enterprise Services</a></div><div id="section-5" class="subpage-content-div"><h2 class="accordion-title">File your Required W-2 with the Social Security Administration Monthly</h2><div class="page-rich-txt w-richtext"><p>Use Form W-2 (the Federal Wage and Tax Statement) to report wages paid and taxes withheld for each of your employees for the prior calendar year. </p><p>You should send a copy of the Form W-2 to each of your employees by January 31st of each year and send Copy-A of the W-2 to the Social Security Administration by the last day of February. For more information, visit the Social Security Administration website.</p></div><a href="http://ssa.gov/employer" target="_blank" class="button-nj w-button">U.S. Social Security Administration</a></div><div id="section-6" class="subpage-content-div"><h2 class="accordion-title">Find State Resources for Hiring Employees</h2><div class="page-rich-txt w-richtext"><p>Businesses can receive help recruiting talent and diversifying their applicant search from the New Jersey Department of Labor and Workforce Development's (NJDOL). Here are some of the services that may be available to your business.</p><p><a href="https://www.nj.gov/labor/employer-services/business/businessreps.shtml"><strong>Business Service Representative</strong></a> - Employers are encouraged to work with the NJDOL's Business Services Team members to discuss their immediate and future hiring needs. The team provides concierge-like services, helping employers by directing them to resources to meet their current and future business needs. This includes talent acquisition services and state hiring and training incentives.</p><p><a href="https://www.nj.gov/labor/employer-services/business/dvrsbusinessteam.shtml"><strong>Division of Vocational Rehabilitation Services (DVRS) Business Outreach Team (BOT)</strong></a> - As part of the Division of Vocational Rehabilitation Services (DVRS), the Business Outreach Team (BOT) helps employers strengthen their businesses and enhance career opportunities for individuals with disabilities. We work collaboratively with employers and labor and workforce associates to provide talent acquisition solutions for businesses.</p><p><a href="https://www.nj.gov/labor/employer-services/business/businessprograms.shtml?open=new"><strong>New Employee Opportunities and Speciality Hiring Programs</strong></a><strong> </strong>- NJDOL offers a variety of programs and incentives to support workers while meeting employers' needs for a nimble and skilled workforce.</p><p><a href="https://business.nj.gov/funding"><strong>Funding Database</strong></a> - Additional hiring and employee training support can be found on our funding page by using the filter.</p><h3>Hiring Young Workers</h3><p>Hiring minors or young workers comes with incredible possibilities and specific support services and provisions. More information regarding <a href="https://nj.gov/labor/youngworkers/">youth employment can be found on NJDOL's website</a>., including labor laws, opportunities for apprenticeships, and necessary paperwork for employment under 18.</p></div><a href="https://www.nj.gov/labor/career-services/contact-us/one-stops/index.shtml" target="_blank" class="button-nj w-button">Workforce Programs</a></div><div id="section-7" class="subpage-content-div"><h2 class="accordion-title">Proper Worker Classification</h2><div class="page-rich-txt w-richtext"><p>All business owners who retain workers to perform jobs for their business need to establish if those workers are employees or independent contractors.</p><p>Per New Jersey Unemployment Compensation Law, commonly referred to as the ABC test, a worker should be considered an employee <em>unless all</em> the following circumstances apply:</p><p>1. The individual has been and will continue to be free from control or direction over the performance of work performed, both under a contract of service and in fact; <em>and</em></p><p>2. The work is either outside the usual course of the business for which such service is performed, or the work is performed outside of all the places of business of the enterprise for which such service is performed;<em> and</em>‍</p><p>3. The individual is customarily engaged in an independently established trade, occupation, profession, or business.</p><p>‍</p></div><a href="#" class="button-nj w-condition-invisible w-dyn-bind-empty w-button"></a></div><div id="section-8" class="subpage-content-div w-condition-invisible"><h2 class="accordion-title w-dyn-bind-empty"></h2><div class="page-rich-txt w-dyn-bind-empty w-richtext"></div><a href="#" class="button-nj w-condition-invisible w-dyn-bind-empty w-button"></a></div><div id="section-9" class="subpage-content-div w-condition-invisible"><h2 class="accordion-title w-dyn-bind-empty"></h2><div class="page-rich-txt w-dyn-bind-empty w-richtext"></div><a href="#" class="button-nj w-condition-invisible w-dyn-bind-empty w-button"></a></div><div id="section-10" class="subpage-content-div w-condition-invisible"><h2 class="accordion-title w-dyn-bind-empty"></h2><div class="page-rich-txt w-dyn-bind-empty w-richtext"></div><a href="#" class="button-nj w-condition-invisible w-dyn-bind-empty w-button"></a></div></div></div><footer class="footer-wrapper"><div class="div-block-135"><p class="paragraph-17">This information is supplied as a guide and is not a substitute for legal or professional advice. 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