4.5 Income Tax Withholding/I-9 Compliance
A new employee, when beginning work, must complete a Withholding Tax Form for income tax deductions. In addition, he/she must provide eligibility verification via appropriate identification as outlined by the Department of Justice-- Immigration and Naturalization Service on form I-9.
All newly hired employees must complete and sign the Immigration and Naturalization Service's I-9 form (dated 11-21-91 or later) to establish identity and employment eligibility.
Forms I-9 and copies of documents submitted by applicants will be kept in a separate file in the Human Resources Office for at least three (3) years from the date of hire or one (1) year from the date of termination, whichever is later.
If an employee is rehired within three (3) years of the date the I-9 was originally completed, the original I-9 can be reviewed and, if authorization has not expired, the date of rehire noted. If work authorization has expired, the employer should examine, photocopy, and record current document information.