ICE is sunsetting temporary COVID-19 flexibility which allowed for Form I-9 remote verification of documentation. Here's what this means for employers.

Find out how to optimize and streamline the WOTC screening process so your business can use WOTC to better offset hiring costs.

Learn about different income and employment verification documents to meet employees’ needs and provide support they need during big-life moments.

As unemployment claims could significantly increase your UI taxes, read about the ways to reduce them through prudent policies and automated management.

Read about the effects the pandemic had on unemployment insurance benefits and imminent changes in regulations and the UI landscape.

Learn more about the pros and cons of using E-Verify before deciding whether to integrate this system in the process of verifying employment authorization.

No employer is immune to the possibility of an audit of their I-9 process. The key to a successful I-9 form audit is understanding how to build and lead a team that understands Form I-9 compliance to ensure a successful outcome. I-9 Form Audit Purpose and Consequences An I-9 form audit is an administrative review conducted by the U.S. Immigration and Customs Enforcement (ICE) or the U.S. Citizenship and Immigration Services (USCIS) to ensure an employer has properly completed and retained the I-9 forms for all its employees. The purpose of an I-9 audit is to identify employers who have not properly completed or retained the I-9 forms, or who have knowingly or unknowingly employed individuals who are not authorized to work in the United States. Employers that are found to violate the regulations may be subject to fines, civil and/or criminal penalties, and other legal action. The I-9 form is a document employers are required by law to complete for each employee to verify the employee's identity and work authorization to work in the United States. The I-9 form audit involves a review of the employer's I-9 forms, supporting documentation, and the employer's compliance with the regulations. An I-9 audit can be a stressful and challenging experience for both the management and the employees. A proactive organization will anticipate an audit by regularly reviewing and updating I-9 policies and procedures and making sure all I-9 forms and documents are in order. Hence, forming and leading a team during an I-9 audit is the key to success and it is of utmost importance to have a well-organized and effective team in place to handle the audit to minimize any negative impact on the business. Download our NEW I-9 Audit Guide E-Book! Building a Successful Audit Team The team should be composed of individuals with the appropriate skills, knowledge, and experience to handle the I-9 form audit and ensure compliance with the regulations. An important role to designate first is the point person, such as an HR representative or compliance officer to lead the team. An I-9 subject matter expert with knowledge and experience of the I-9 process, regulations, and compliance requirements, is crucial, and is someone who can review the I-9 forms and supporting documentation, and identify any errors or discrepancies. Record keepers responsible are necessary to maintain the company's I-9 forms and other employment records, and who can provide the government agency with the required documentation during the audit. Internal and/or external legal counsel or an immigration attorney advise the company on the I-9 regulations and compliance requirements, and represent the company in any legal proceedings. In addition to these roles, a skilled data analyst is able to review the I-9 forms and other records to identify any errors or discrepancies. This person will be responsible for preparing the necessary information and documents to respond to the audit. IT professionals can provide technical support for the company's I-9 management system and ensure that the data is secure and accessible during the audit, communication specialists who can communicate effectively with the government agency and coordinate the company's response to the audit, including the gathering and submission of required documents. Trainers can provide training and education to the team members on the I-9 process and regulations, while an expert from global immigration and mobility specialists assist you with Section 3 reverifications and respond to queries about internal and external transfers, ex-pats and sponsorships. Last but not the least have your vendor involved if you outsource your I-9. How to Lead Your Team During an I-9 Form Audit Keep your employees informed about a pending audit and communicate if the audit is internal or a response to an external request and what to expect. You must provide clear instructions on responding to the audit, and ensure participants understand the importance of cooperating fully. Communicate the expectations and timelines of the audit to the team members and provide them with all necessary information and training related to regulations, compliance requirements, and your company's policies and procedures to ensure compliance. It is important to carefully review the audit notice and understand the scope of the audit, the timeframe, documents that will be requested which are not limited to payroll records, business registration records,​ E-Verify MOU, E-Verify case results, I-9s, supporting documents, job aids, and SOPs, historical i-9 records, audit history, etc. which must be gathered and reviewed to ensure they are complete and accurate. When responding to external requests, it is advisable to be cooperative and responsive to the government agency's requests for information and documents and keep a detailed record of all communication, actions, and decisions made during the audit process. It is also may be advisable to consider seeking the help of a lawyer or other professional to assist with the audit process and represent your company if necessary. An organization should hold regular team meetings to discuss progress, identify and resolve any issues, and adapt as needed. Participation from all team members must be encouraged and essential resources and support must be provided to enable the team to complete their tasks. An I-9 form audit can be tedious, mentally draining, and monotonous, so you should show support to the team members and assure them they are doing a good job. If any errors or discrepancies are found during the audit, take corrective actions as soon as possible and document them. After the audit, review your I-9 process and make any necessary changes to ensure compliance with the law. By following these steps, you can manage your team effectively during an I-9 form audit and help to minimize any adverse impact on your business.

The IRS has reiterated warnings against improperly claiming the ERC, while the bureau also investigates fraud schemes including stolen ERC checks.

Improve your understanding of unemployment insurance tax rates to responsibly control the costs associated with this payroll tax.

On March 23, 2023, fifteen Republican members of the House Ways and Means Committee sent a letter to the new IRS Commissioner, Daniel Werfel, expressing concern about chronic delays in the processing of employee retention tax credit (ERTC/ERC) claims. The letter asked for responses to six specific questions related to the ERC backlog: “1. What are the reasons contributing to the delay of ERTC claims being processed, and what if anything has the IRS done to address these challenges? “2. What is the average wait time between when employers filed their ERTC claim and when they receive a refund from the IRS? How has the average wait time changed over the last six months? “3. Are there any restrictions that the IRS is placing on who is eligible for ERTC credits aside from the eligibility requirements detailed above? If so, please detail those restrictions and why the IRS has implemented those restrictions. “4. Are employers able to track their ERTC refund status with the IRS? If so, explain the process by which employers can track their ERTC refund status. “5. When does the IRS anticipate completing the processing of all ERTC claims and issuing all necessary refunds? “6. What is the IRS doing to address potentially fraudulent ERTC claims from ERTC ‘mills’?” As we have reported in the past, the ERC backlog of unprocessed claims has been steadily growing since the fall of 2022. The most recent figure, as of March 29, 2023, is that the IRS has a backlog of 890,000 unprocessed Forms 941-X. It is unclear whether this rapid increase in unprocessed forms indicates that the IRS has paused its processing of forms, or that the volume of new forms has accelerated and outpaced their processing capacity. While the letter from the members of Congress requested responses from and a meeting with IRS by April 3, a source informed us that a meeting has yet to occur.

Get insights into Form I-9 acceptable documents to better complete the employment verification procedure and stay compliant.

Unemployment insurance (UI) is a type of insurance that provides money to individuals on a weekly basis when they lose their job and meet certain eligibility requirements. Those who voluntarily quit or were fired for a just cause are usually not eligible for UI. However, someone separated from their job due to a lack of available work and at no fault of their own usually qualifies for unemployment benefits.Each state administers its own UI program, despite it being federal law. Unemployment benefits are primarily paid out by state governments and funded by specific payroll taxes collected for that purpose. States are free to determine the level of employer tax, the benefit level and their duration, as well as the eligibility criteria. While the U.S. Department of Labor oversees the program and ensures compliance within each state, employers need to understand different aspects of the UI program as well as the requirements for employer liability and employee eligibility. This overview will cover Washington State UI to help employers with local operations better understand the requirements. Washington State UI Tax Employers in Washington state are required to pay state unemployment taxes, administered by the Employee Security Department (ESD). Unlike the Federal Unemployment Tax Act (FUTA) demanding employers to pay unemployment taxes for employees who earned more than $1,500, employers need to pay Washington state UI tax for an employee regardless of their wages. The Engrossed Substitute Senate Bill (ESSB) 5061 was passed in February 2021 to help provide unemployment tax relief for businesses through 2025. The Washington state UI tax rate varies from company to company. The ESD usually sends out a tax rate notice in December for the following year and there are two factors that go into assigning the Washington state UI tax rate: Experience-based tax based on employers’ experience of paying unemployment benefits over the past four years; andThe social-cost tax covering the unemployment tax that cannot be recovered from a specific corporation, such as a company that went out of business. In 2022, the average Washington state UI tax rate was 1.36%. The experience tax rate has been capped at 5.4% while social tax is currently capped at 0.75% and will increase annually until it reaches 0.90% in 2025. Employers must pay Washington state UI tax on the first $62,500 of each employee’s wages, in addition to FUTA taxes. When it comes to filing and paying quarterly Washington state UI tax, employers can file online through the ESD portal, Employer Account Management Services (EAMS), SecureAccess Washington (SAW) account, or by mailing one of their original forms. Paper forms must be obtained through the ESD and cannot be copied due to a unique link used to scan information. To pay online, employers may choose to use EAMS or the ESD ePay portal. They can also pay by mail by requesting a payment voucher from the ESD. Washington state UI tax payments and reports are due every quarter by the last day of the month following the last day of each quarter. In other words: April 30;July 31;October 31; and January 31. Payments can be postmarked by the following business day if the due date falls on a weekend or holiday. Washington State UI Employee Eligibility In addition to determining employer liability for Washington state UI, ESD handles unemployment benefits and establishes eligibility on a case-by-case basis. Applicants must meet the following criteria to qualify for unemployment benefits: They must have lost employment through no fault of their own;They must have worked at least 680 hours during the base period or the first 12 months of the 15 months prior to filing a claim;They must be unemployed or partially employed and earning less than their weekly unemployment insurance benefits; andThey must be able, available and actively seeking work. To determine if workers are eligible for unemployment benefits ESD also examines the reason why they are unemployed or not working full time. As part of this process, ESD considers if applicants: Were laid off or discharged;Quit their job;Were discharged from the military;Are involved in a strike or labor dispute;Are on a leave of absence; orAre still working. Finally, ESD examines applicants’ availability for work for the weeks they claim. Workers cannot apply for unemployment benefits in Washington or file weekly claims if they did not work in this state during the past 18 months. The only exceptions are if they were in the military or worked for the federal government. Meeting UI Tax Requirements in Different States Many people mistakenly believe that unemployment benefits come from a fund paid into by employees, like Social Security or Medicare. However, employers almost entirely fund unemployment. Only three states, Alaska, New Jersey and Pennsylvania, assess unemployment taxes on employees, and it is a small portion of the overall cost. Each state has its own financing method and its own calculation to determine the tax rate employers pay, making the calculation of their organization’s unemployment tax rate a puzzle. This is especially true if an organization operates in multiple states with multiple tax finance methods. Given that higher tax rates have a long-term impact on employers, it is necessary to establish proactive measures to keep unemployment costs low. In addition to smart and prudent hiring, careful documentation, specific, actionable feedback given to employees and contesting unemployment claims, employers need to understand both federal and state requirements, including Washington state UI. To simplify this process, employers can rely on automated unemployment claims software and simplify UI claims management. As a result, they can reduce administrative burden, stay compliant with the necessary regulations and optimize state unemployment insurance tax savings.

First on the IRS's "Dirty Dozen" list are aggressive ERC providers making offers too good to be true. Here are four questions to vet your ERC partner.

Learn about effective ways to manage your unemployment insurance cost, improve employee retention and upgrade your human resource practices.

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Learn which employees are eligible for ERC and how large healthcare employers can claim it. Don't miss out because you believe you're too big or profitable.

President Biden's 2024 budget proposing giving the IRS more time to audit ERC claims, possibly reducing ERC payments by $2 million in fiscal year 2024.