For the past few months, employers across the US have been implementing a wide variety of employee policies and procedures in response to the rapidly-spreading novel coronavirus (COVID-19). In particular, organizations are now adopting “work from home” policies which include the onboarding of newly hired employees and the completion of the Form I-9.
Now, in the wake of COVID-19, the Department of Homeland Security (DHS) recently announced they are implementing a rare Form I-9 exception for employers that are operating remotely as a result of COVID-19.
Employers with remote operations during the COVID-19 outbreak will ultimately need to decide whether to perform an in-person verification now using an authorized agent or conduct a virtual verification, followed by an in-person review later on. Also in 2020, the IRS has issued the new W4, which change the ways workers will be calculating their withholding for federal income tax purposes.
The I9 and W4 forms are payroll forms that employers MUST RECEIVE during the hiring process. Employers take a high risk not obtaining them prior to employment. The IRS and the USCIS both have specific rules on how to obtain, verify and process these forms. In some cases, penalties for I9 non-compliance can result in jail time, as well as Homeland Security, the FBI, and USCIS immigration audits. If you don’t use the new W 4 form, 2020, it could result in your company being reviewed for under or over withholding federal income tax.
