Running a Small Agricultural Business : Example Checklist for Hiring a New Farm Employee

Example Checklist for Hiring a New Farm Employee

NYS Berry Growers Association, February 6,2001, Presented by Alison DeMarree, Area Extension Educator, Lake Ontario Fruit Program

Forms Required

1. ____ You - Farm Owner Need a E.I.N. Employer Identification No. Form SS-4

Publication 1635 - Understanding Your EIN
Pub. 583 - Starting a Business & Keeping Records
Pub. 51 - Circular A, Agricultural Employer's Tax Guide
Pub. 15 - Circular E, Employer's Tax Guide

2 .____1-9 Form
3. ____ Farm Work Agreement
4. ____ Form W - 4 (2001) Employee's Withholding Allowance Certificate
5. ____ Form IT-2104 (2001) Employee's Withholding Allowance Certificate (NY State document)

Publication NYS-50 Employer's Guide to Unemployment Insurance, Wage Reporting and Withholding Tax - Effective January 1, 2001

Reporting Requirements

1. ___ NYS New Hire Reporting Program
2. ___ NYS Quarterly Reports-Form NYS-45 - Due 4/30, 7/31,10/31,1/31
3. ___ Annual 943 - Employer's Annual Tax Return for Ag. Employees
4. ___ Quarterly 941 - Non-Ag Employees (Farm Market, U-Pick Personnel)
5. ___ Annual 940 - Federal Unemployment Ins. ($20,000 payroll in any calendar quarter)

Deposit Requirements

1. ___ NYS - must deposit withholding whenever they reach $700 within 5 business
days on Form NYS-1 - other wise quarterly with NYS-45
2. ___ Federal Deposits depend on amount withheld (semi-weekly, monthly)

The IRS is online at www.irs.gov and has small business resources located at http://www.irs.gov/businesses/small/index.html

These publications can be found on NYS's tax page at www.nystax.gov. A list of publications by number can be found at http://www.tax.state.ny.us/pubs_and_bulls/Publications/pub_numeric_list.htm