SSN Policy Manual

Policy Manual

obligation in itself, and only refers the second regulation which simply refers back to the first regulation as the penalty; however, there is no penalty imposed by either regulations. The requirement and authority to deduct withholding comes only after the employer has a properly completed and signed I.R.S. Form W-4 submitted by an employee. Complying with the I.N.S. Form 1-9 Requirements Federal law, 8 USC 81324a makes it illegal for a person or other entity to hire, recruit or employ an alien who is not authorized to work in the United States.

8 USC 31324a. Unlawful employment of aliens. (a) Making employment of unauthorized aliens unlawful (I) In general It is unlawful for a person or other entity -

(A) to hire, or to recruit or refer for a fee, for employment in the United States an alien knowing the alien is an unauthorized alien (as defined in subsection (h)(3) of this section) with respect to such employment, or (B)(i) to hire for employment in the United States an individual without complying with the requirements of subsection (b) of this section or (ii) if the person or entity is an agricultural association, agricultural employer, or farm labor contractor (as defined in section 1802 of title 29), to hire, or to recruit or refer for a fee, for employment in the United States an individual without complying with the requirementsof subsection (b) of this section. The I.N.S. employment verification Form 1-9 is implemented by regulation at 8 CFR (a) General. This section states the requirements and procedures persons or entities must comply with when hiring, or when recruitingor referringfor a fee, or when continuing to employ individuals in the United States. For purposes of complying with section 274A(b) of the Act and this section, all references to recruiters and referrers for a fee are limited to a person or entity who is either an agricultural association, agricultural employer, or farm labor contractor (as defined in section 3 of the Migrant and Seasonal Agricultural Worker Protection Act, 29 U.S.C. 1802). The Form 1-9, Employment Eligibility Verification Form, has been designated by the Service as the form to be used in complying with the requirementsof this section. .. . Most employers incorrectly apply the I.N.S. Form 1-9 requirement across the board with all employees and new recruits. However, the law, 8 USC §1324a, clearly applies this issue to "knowing the alien is an unauthorized alien" and narrowly defines its application to "an agricultural association, agricultural employer, or farm labor contractor." 8274a.2. 8 CFR 5274a.2 Verification of employment eligibility.

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