Step Two: Operating A Business
Managing Employees: The Basics
Unless you plan to run your business by yourself or with one or more partner(s), you will have to manage employees. If your business depends on its employees to thrive, remember these two rules:
1) Hire smart, capable people; and
2) Retain the smart, capable people you hire.
- Hiring Smart, Capable People
- Keeping the Smart, Capable People You Hire from Quitting
- Employment Termination
Managing Employees: Government Regulations and Taxes
- Federal Requirements
- Employer Identification Number (EIN)
- Employee Eligibility Verification
- Required Posters
- Federal Tax Requirements
- North Carolina Requirements
Managing Employees: The Basics
Hiring
Smart, Capable People
Different people are suited for different types of occupations. If you need a mechanic for your auto repair shop, you will look for someone with different skills and interests than the CPA who is looking for an accountant to help with her tax preparation business. Write a complete job description of the position you want to fill. Thinking about and writing down the specific skills and attitudes needed to complete the job at hand will help you find the right person. Once you have your job description, you are better equipped to both find and hire your new employee.
You may already have the perfect person in mind or be able to fill your opening from a personal reference. If not, there are many ways to advertise for employees, including trade journals relevant to your field; Internet sites; and, of course, the help wanted section of your local newspaper. The method you choose will depend on the position you are filling. For instance, placing a "help wanted" poster in the window of your coffee shop may be all you need to do to get qualified applicants for the open counter position, but this method will probably not work if you are trying to hire a computer programmer.
For information on hiring:
After completing the job description and finding one or more qualified applicants, the next step is making a job offer and hiring someone. You will probably want to interview your applicant(s). You may have a good idea of the applicant's skills and experience based on his or her application or resume, but the interview will provide you an opportunity to get to know the person's personality and level of enthusiasm. Do you click with your applicant? Personality and attitude are important factors to consider. You want to hire someone with whom you get along and who will function well in the position. For instance, someone with a friendly, outgoing demeanor would probably do well in a customer service position, whereas, an introverted person may perform well in a position as a bookkeeper. For sample interview questions, click here.
The following table (from NOLO.com )
gives information on questions that can and cannot be legally asked during
a job interview. Please note that these questions are not necessarily all-inclusive.
| Subject | Lawful Inquiry | Unlawful Inquiry |
| Age | Are you 18 years of age or older? (To determine if the applicant is legally old enough to perform the job) | How old are you? |
| Marital Status | Is your spouse employed by this employer? (If your company has a policy against nepotism) | Are you married? |
| Citizenship | Are you legally authorized to work in the United States on a full-time basis? | Are you a native-born citizen of the United States ? Where are you from? |
| Disability | These [provide applicant with list] are the essential functions of the job. How would you perform them? | Do you have any physical disabilities that would prevent you from doing this job? |
| Drug and Alcohol Abuse | Do you currently use illegal drugs? | Have you ever been addicted to drugs? |
For further information on interviewing:
http://www.entrepreneur.com/amex/article/0,5742,303589,00.html
After
the interview, always follow through and check references. It is a good
practice to enhance your check of references with a background check. A
background check is especially important for positions in security and
law enforcement, health care, child care, and for positions that involve
visits to customers' homes or offices or where sensitive information will
be handled. Be aware, however, that there are legal guidelines to follow
when conducting background checks.
There are private companies that can conduct an affordable background
check for you. Conduct an on-line search using the phrase "employee background
checks" to find links to companies which do this type of work. Or look
in your local yellow pages. Remember to check references of the company
that you hire to do your background check!
For additional information on conducting background checks:
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Keeping the Smart, Capable People You Hire from Quitting
Once
you have a great employee working with your business, treat her or him
as you would a great customer. Everyone is different, of course, and has
different career goals and requirements, but, in general, your employees
will want to be compensated, motivated and rewarded.
Compensation is the combined package of salary and benefits, including health insurance and time off. Be stingy with a good employee and it may end up costing you much more than the compensation would, both financially and in terms of the hassle-factor involved in finding and training a new person when your prized employee leaves for greener fields.
Motivating your employees will require finding out more about them, since different people are motivated by different things. Reviews provide a good forum for discussing issues such as motivation with your employees. They are also important for accountability and legal backup purposes. Keep records of your employees' performance, including documentation of any needed discipline or reprimanding. Some people may need autonomy and control over a project in order to feel motivated. Others may require a certain type of work environment or an opportunity to take classes or receive training. Find out what motivates your employees and make sure you provide it for them.
Rewards are the good grades of the business world. Provide rewards, such as a share in profits or even something as simple as verbal recognition, to high achievers. Let them know they are doing a great job. Rewards help keep morale high.
For more tips on retaining employees:
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Employment Termination
If
you take the time to interview your potential employees and check their
references, you will hopefully hire a great and loyal employee and never
have to go through the rough job of firing someone. But what do you do
if the person you hire steals from your business, is rude to your customers,
is unreliable, or is not getting the job done?
For some offenses, such as stealing, immediate dismissal might be the best solution. In other cases, you may not need to fire someone, but just provide additional training or other assistance. For instance, perhaps an employee clearly is trying to do a good job, but is making mistakes. More training may be all it takes to turn this employee into a loyal and capable addition to your staff.
In other cases, you may wish to give a series of warnings to an employee who acts in an inappropriate way to give him / her a chance to change before taking the drastic measure of firing the employee. For instance, perhaps you have a policy that your employees always show up on time for work. If someone is perpetually late, you could start with a verbal warning. If the poor attendance continues, you could follow the verbal warning with one or two written warnings. Finally, as a last resort, you may decide to fire the employee.
Sometimes you may have an employee who breaks a rule (such as not showing up on time), but does an exceptional job. In this case, you may wish to overlook a rule. The product, in this case, the work completed, may be more important to your business than the process, in this case, the time in which the employee comes in to work. Remember that people have different personalities and different requirements for a work environment in which they can perform their best. Another idea is to discuss with your employee reasons for his or her misconduct. In the case of the employee who is late, maybe the employee has another obligation, such as getting a child to day care or school. You may be able to work out an adjustment in your employee's schedule. An employee with less stress and who feels that you are on his or her side will be more likely to work hard and remain loyal to you.
If all remedies fail and you do have to fire someone, there is no easy way around it. One way to fire an employee is to call the employee into your office or another private work area. Explain the reasons why you are letting him go. Point out the series of warnings that you offered, and give details on how a final paycheck will be made. Give the employee a letter of termination which you prepared ahead of time. Above all, make sure you are abiding by all legal requirements related to firing someone. If possible, try to end the meeting on a friendly note, with a handshake and a wish for luck.
Letting Someone Go when They are Doing a Great Job
Sometimes
you may have to let a great employee go due to budgetary concerns. In this
case, it will be in your and your employee's best interest to keep relations
between you as excellent as possible. Providing an employee you must lay
off with advance notice, a severance package and assistance in finding
other work are three ways to help keep your relationship with your employee
on positive footing. These steps will help your employee and they will
help you maintain a positive image in the community. Also, if you need
your former employee's assistance later, he or she will be more likely
to help you. As with firing someone, if you must lay someone off, be sure
to follow all legal requirements.
Additional information on firing someone:
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Managing Employees: Government Regulations and Taxes
An important part of managing your employees will take place behind the scene. Make sure you take care of all tax and regulatory requirements related to your employees to keep the engine of your business humming. These requirements exist at the federal, state and local levels. It is very important to follow all laws regarding employees. A form is included at the end of this section to help you keep track of your decisions related to employees. Consult with an attorney, as needed.
Federal Requirements
General Federal Regulations
Employer Identification Number (EIN)
The Employer Identification Number, or EIN, identifies the business to the Internal Revenue Service and the Social Security Administration. It will appear on all business tax returns and all tax correspondence related to your business. Although sole proprietorships with no employees may not need an EIN, the State of North Carolina encourages all businesses to use one since the EIN is often used by state and local agencies as a means of cross-referencing businesses.
If you answer yes to any of the following questions, you will need an EIN:
- Do you have employees?
- Do you operate your business as a corporation or a partnership?
- Do you file any of these tax returns: Employment; Excise; or Alcohol, Tobacco and Firearms?
- Do you withhold taxes on income, other than wages, paid to a non-resident alien?
- Do you have a Keogh plan?
- Are you involved with any of the following types of organizations:
- Trusts, except certain grantor-owned revocable trusts, IRAs, and Exempt Organization Business Income Tax Returns;
- Estates;
- Real estate mortgage investment conduits;
- Non-profit organizations;
- Farmers' cooperatives; or
- Plan administrators.
To apply for an EIN, fill out IRS Form SS-4. You may access instructions for this form here. Application may be made by phone, fax, mail, or on-line. For more information on applying for the EIN, visit the IRS web site: http://www.irs.gov/businesses/small/article/0,,id=97860,00.html or you may reach them by phone at 1 (800) 829-1040.
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Employee Eligibility Verification
The U.S. Department of Justice, Immigration and Naturalization Service requires all employers to complete an Employee Eligibility Verification Form (Form I-9) for each employee hired. This form provides proof that the employee is eligible to work in the United States . With increased fears about terrorism, this form has become more important in recent months.
To access a copy of the Form I-9 in PDF format, click here. If you do not have access to the Internet, you may call 1 (800) 870-3676 to have the form mailed to you.
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Required Posters
Federal regulations require that companies with employees must post certain posters in a conspicuous place so that their employees may read them. Four required posters are listed below. For additional information about these posters or to obtain information about other posters that certain employers may be required to display, you may view the Department of Labor web site at: http://www.dol.gov/osbp/sbrefa/poster/main.htm.
Fair Labor Standards Act (FLSA) Minimum Wage Poster
Employers subject to the Fair Labor Standards Act's minimum wage provisions must display, and keep displayed, in a conspicuous place a notice related to minimum wage. An approved copy of this poster is included on this CD, and may be accessed by clicking here.
Family and Medical Leave Act (FMLA) Poster
Employers must post, and keep posted, a poster summarizing the major provisions of The Family and Medical Leave Act (FMLA) and telling employees how to file a complaint. An approved copy of this poster is included on this CD, and may be accessed by clicking here.
Equal Employment Opportunity (EEO) Poster
Employers covered by the non-discrimination and EEO laws are required to display the poster "Equal Employment Opportunity is the Law" in a prominent place. This poster gives information about laws and procedures for filing complaints of violations of the laws with the Office of Federal Contract Compliance Programs (OFCCP). An approved copy of this poster is included on this CD, and may be accessed by clicking here.
Occupational Safety and Health Administration (OSHA) Poster
Employers must display the OSHA poster in a prominent place where all employees may read it. This poster gives information about the rights of employees to a safe and healthy workplace. An approved copy of this poster is included on this CD, and may be accessed by clicking here.
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Federal Tax Requirements
(Note: The forms included in this section are current as of summer, 2005. You may check for changes to any of the forms on the Internal Revenue Service web site at http://www.irs.gov .)
There are three different federal tax requirements for employers:
Income Tax
Social Security and Medicare (FICA)
Federal Unemployment Tax (FUTA)
Income Tax
Employers must withhold income tax from each employee's paycheck throughout the year. The amount withheld will vary based on pay rate, frequency of pay, marital status, and exemptions. Each employee must fill out an IRS W-4 form before they begin employment to determine the number of exemptions an employee elects. The tables you use to compute how much tax to withhold begin on page 36 of IRS Publication 15, Circular E, Employer's Tax Guide (Revised January 2004).
Employers must submit a Form 941 (PDF), Employer's Quarterly Federal Tax Return which includes your employees' withheld Federal income tax, social security tax, Medicare tax, and your share of social security and Medicare tax. If you accumulate a liability for these taxes of $2,500 or more per quarter, you must deposit this amount by making payment to an authorized financial institution. Deposits are made either by the Electronic Federal Tax Payment System (EFTPS), or by using a Form 8109B, Federal Tax Deposit Coupon, which must accompany your payment. If you use the coupon, it is very important that it show the correct employer identification number, name, and type of tax and tax period, as this information is used by the IRS to credit your account. Your check or money order should be made payable to the financial institution where you make your deposit, not to the IRS.
New employers who apply for an employer identification number are sent a federal tax deposit (FTD) coupon book. The IRS will keep track of the number of coupons you use and will automatically send you additional FTD coupons when you need them. If necessary, the IRS will assist you in completing blank coupons, which can be used to make a deposit if you do not have preprinted Form 8109. For more information, call the IRS at 1 (800) 829–4933.
You must deposit the 941 taxes based on either a monthly or semiweekly deposit schedule. Which schedule you use for the calendar year 2005 is based on the amount of taxes you reported on Form 941 for the four calendar–quarters from July 1, 2003, through June 30, 2004. This is called the lookback period.
If you reported taxes of $50,000 or less on Form 941 for the lookback period, you are a monthly schedule depositor, and generally must deposit each month's Form 941 taxes on or before the 15th day of the following month. For example, taxes for January must be deposited by February 15th.
If you reported taxes of more than $50,000 for the lookback period, you are a semiweekly schedule depositor. For 2005, the lookback period is July 1, 2003, through June 30, 2004.
 |
More information about this process is available on the IRS web site.
Annually, employers must send an IRS W-2 form to each employee showing payments and withholdings no later than January 31 of each following year. By February 28, employers must furnish the Social Security Administration with copies of all of their employees' W-2 forms, as well as the IRS Form W-3 - Summary and Transmittal Form. The Social Security Administration submits the data to the IRS.
Federal Forms Relevant to Income Taxes
- For a copy of the 8109-B form, click
here.
(provided for informational purposes only. Original 8109 forms must be ordered). - For further Instructions on W-2 and W-3 forms and filing, click here.
- For a copy of the W-2 form, click
here.
(provided for informational purposes only. Original W-2 forms must be ordered). - For a copy of the W-3 form, click
here.
(provided for informational purposes only. Original W-3 forms must be ordered). - For a copy of the W-4 form, click here.
- For a copy of the Form 941, click here.
- For a copy of the Employer's Tax Guide (Publication 15) (January 2004 version), click here. This informative guide contains much information to guide you regarding taxes and your employees.
- For a copy of the Employer's Supplemental Tax Guide, click here.
- For a copy of the Employer's Tax Guide to Fringe Benefits, click here.
For more tax information related to businesses, consult the IRS web site at: http://www.irs.gov.
Keep in mind that tax laws change frequently and you may wish to consult an accountant, attorney or tax expert. For recommendations on experts, contact your local community college Small Business Center.
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Social Security and Medicare (FICA)
The employer and employee share the Social Security and Medicare (FICA) tax. The employer withholds the employee's share from each paycheck and the employer must also match this amount. For information on Social Security and Medicare Taxes, please refer to page 15 of the IRS Publication 15, Circular E, Employer's Tax Guide.
Small businesses (reporting $50,000 or less in payroll taxes the prior year) must pay federal income and FICA taxes monthly; large businesses pay these taxes twice weekly. The payments are made with Coupon 8109-B directly to a bank. (this download is for informational purposes only. Original 8109-B form must be ordered.) In addition, these taxes are reported on a quarterly Form 941.
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Federal Unemployment Tax (FUTA)
Funds from the FUTA and the state unemployment tax provide temporary financial relief to those who become unemployed through no fault of their own. Contrary to popular belief, employees do not contribute to the FUTA: employers are responsible for paying 100% of all unemployment taxes. The FUTA amount is based on an employee's wages. Employers get credit towards the FUTA based on what they pay to North Carolina for state unemployment taxes (see state unemployment tax below).
Employers file the FUTA annually on Form 940. It must be paid at least by January 31 of the following year or quarterly on Coupon 8109 if a higher payroll requires it.
Click here for a copy of the IRS Form 940.
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North Carolina Requirements
North Carolina requires businesses to be responsible for four different types of taxes/insurance:
Income Tax 
Unemployment Tax
Retail Sales Tax
Workers' Compensation Insurance
New Hires Reporting
Independent Contractor vs. Employee
Income Tax
North Carolina law requires withholding of income taxes from:
- 1) Salary and wages of all North Carolina residents regardless of where earned,
- 2) Wages of nonresidents for services performed in North Carolina ,
- 3) Non-wage compensation paid to nonresidents for certain personal services performed in North Carolina , and
- 4) Pension payments made to North Carolina residents if federal withholding is required on the payments.
To register with the state to receive your withholding number used for reporting and paying the tax, complete Form AS/RP1. This form is also used to register for your sales and use tax number (see below). Once you submit this form, the state will send you a coupon book to use to report and pay income taxes you have withheld from employees' pay. Download AS/RP1 form; Instructions or Fill the AS/RP1 form out online.
Each employee must complete a North Carolina Withholding Allowance Certificate, Form NC-4. Employers must withhold a portion of their employee(s)' income for North Carolina income tax based on the number of allowances the employees elects, the frequency of payroll periods, and amount of income paid per period. Refer to state tax table for details.
If your withholding liability for the month is less than $250, your withholding tax payments are due quarterly. If your withholding liability for the month is $250, but less than $2,000, your withholding payments are due monthly. If your withholding liability for the month is $2000 or more, your withholding tax payments are due semiweekly.
At the end of the year, you will use the NC Annual Withholding Form (form NC-3) to reconcile what you have withheld for all employees to what you have paid to the state. You will need to include a copy of all W-2 forms when you submit this Annual Withholding Form to the state.
To gain more information, please consult the North Carolina Department of Revenue's Income Tax Withholding Publication for information on withholding taxes: http://www.dor.state.nc.us/downloads/NC-30.pdf. You may also call one of the following offices:
Office Location: Asheville
N.C. Department of Revenue
2800 Heart Drive
Asheville , NC 28806
Phone: 1 (877) 252-3052
Office Location: Charlotte
N.C. Department of Revenue
500 West Trade St, Suite 446
Charlotte , NC 28202
Phone: 1 (877) 252-3052
Office Location: Elizabeth City
N.C. Department of Revenue
401 S Griffin St., Suite 300
Elizabeth City , NC 27906
Phone: 1 (877) 252-3052
Office Location: Fayetteville
N.C. Department of Revenue
225 Green St., Suite 800
Fayetteville , NC 28301
Phone: 1 (877) 252-3052
Office Location: Greensboro
N.C. Department of Revenue
5 Centerview Drive
Lenoir Building , Koger Center
Greensboro , NC 27407
Phone: 1 (877) 252-3052
Office Location: Greenville
N.C. Department of Revenue
2995 Radio Station Rd
Greenville , NC 27834
Phone: 1 (877) 252-3052
Office Location: Hickory
N.C. Department of Revenue
112 2nd St Pl. SE
Hickory , NC 28602
Phone: 1 (877) 252-3052
Office Location: Raleigh
N.C. Department of Revenue
1st Floor, South Core, Revenue Bldg.
501 N Wilmington St
Raleigh , NC 27604
Phone: 1 (877) 252-3052
Raleigh Mailing Address:
N.C. Department of Revenue
P.O. Box 27431
Raleigh , NC 27611
Office Location: Rocky Mount
N.C. Department of Revenue
Suite 239 , Station Square
Rocky Mount , NC 27804
Phone: 1 (877) 252-3052
Office Location: Wilmington
N.C. Department of Revenue
33 Darlington Avenue
Wilmington , NC 28403
Phone: 1 (877) 252-3052
Office Location: Winston Salem
N.C. Department of Revenue
8025 Northpoint Boulevard, Suite 250
Winston-Salem , NC 27106
Phone: 1 (877) 252-3052
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Unemployment Tax
The unemployment insurance program in North Carolina is part of a national system designed to provide temporary economic benefits to eligible workers. Eligible workers are individuals who (1) lost their jobs through no fault of their own, (2) worked during a specified time period and received a minimum amount of wages during that time period, (3) are able and available for work, and (4) are actively seeking new employment. All benefits and administrative costs of the unemployment insurance program are paid by employers through State Unemployment Tax Act (SUTA) and the Federal Unemployment Tax Act (FUTA) payments. No money is withheld from workers' checks to pay for unemployment benefits .
If you answer yes to any of the following questions, you must pay the unemployment tax:
- Do you employ one or more employees (or 10 agricultural employees) during twenty weeks or more of the calendar year?
- Do you have $1500 or more in your quarterly payroll?
- Have you acquired a business subject to the unemployment tax?
- Are you subject to the FUTA?
- Are you a governmental operation or political subdivision?
- Are you an employee leasing company or temporary help company that, under contract, supplies individuals to perform services for clients or customers?
- Are you a 501(c)(3) non-profit organization with at least four workers in 20 different calendar weeks during a calendar year?
To apply for a NC unemployment tax number, contact the Employment Security Commission of NC (click here) or e-mail: esc.tax.customerservice@ncmail.net or call: (919) 733-7395 .
For more information, consult the ESC web site: www.ncesc.com. For answers to specific questions regarding unemployment insurance, click here. If you do not have Internet access, you may reach your local ESC office by phone. There are ESC field offices located throughout the state. For the location closest to you, consult your local phone book.
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Retail Sales Tax
Businesses
in North Carolina must pay a sales tax to the state on gross receipts from
retail sales. The tax is noted to consumers and is added to the regular
price of purchased goods. Currently the sales tax rate is generally 7.0%
of which 4.5% is state tax, and 2.5% is county tax (3% in Mecklenburg County).
The North Carolina Department of Revenue defines retail sales as "sales to a customer or to any person for any purpose other than for resale." The tax may also apply to the lease of personal property and the renting of accommodations.
To determine what is required to be taxed, click here.
To register with the state to receive your withholding number used for reporting and paying the tax, complete Form AS/RP1. Taxes must be paid quarterly if the tax is estimated to be less than $100 per month; paid monthly if estimated monthly taxes are $100 to $10,000, and paid semi-monthly if estimated taxes are over $10,000. Download AS/RP1 Instructions or Fill out AS/RP1 form online. For more information about frequency of payment, click here.
Businesses subject to the sales tax must submit a sales tax report on form E-500, with payment regardless of whether they had taxable sales. You will receive a coupon book with enough forms for the year when you send in the AS/RP1 forms referred to above. The sales tax form and payment should be mailed to: NC Department of Revenue, P.O. Box 25000 , Raleigh , NC 27640-0100 . For a copy of the form E-500 click here to fill it in online.
For more information about sales tax in North Carolina , contact the Department of Revenue at 1 (877) 252-3052.
For frequently asked questions about sales tax, click here.
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Workers' Compensation Insurance
Workers'
Compensation is not a tax, but a type of insurance that most employers
in North Carolina must have. This insurance provides compensation and medical
benefits to an employee or his or her dependents if the employee becomes
disabled or dies from an accidental injury or disease acquired due to employment.
In general, any employer with three or more regular employees is required to provide worker's compensation insurance. The employee pays no portion of this insurance.
Employers required to have worker' compensation insurance must prominently display the Workers' Compensation Notice.
There are three methods of obtaining insurance:
- Purchase and maintain a workers' compensation policy from a company licensed in North Carolina;
- Apply to the North Carolina Department of Insurance for approval as an independent self-insurer;
- Become a member of a group self-insurance association licensed by the North Carolina Department of Insurance.
Questions concerning the requirements and rights under the Workers' Compensation Act should be addressed to the Industrial Commission, a division of the NC Department of Commerce, at 1 (800) 688-8349 or click here.
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NC New Hires Reporting
Under North Carolina State Law, G.S. 110-129.2, and the Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) all public, private, non-profit, and government employers are required to report newly hired, re-hired, and temporary employees in North Carolina to the North Carolina State Directory of New Hires. The form to use is called a NC New Hire Reporting Form. This form may be mailed in or submitted online at the www.ncnewhires.com.
For more information about this reporting. click here or call 1 (888) 514-4568.
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Independent Contractor vs. Employee
Employers should be aware of the difference between independent contractors and employees. Classifying an individual as an independent contractor can make a big difference in terms of federal, state and local requirements; and federal, state and local taxes. According to the IRS, the following factors indicate someone is an independent contractor:
- The worker hires, supervises and pays his/her assistants;
- The worker is free to work when and for whom he/she wants;
- The work is done on the worker's premises;
- The worker is paid by the job or on straight commission;
- The worker has the risk of profit or loss;
- The worker does work for several businesses at one time;
- The worker's services are available to the general public; and
- The worker can't be fired except for breach of contract.
If you hire an independent contractor, you should have them complete an IRS Form W-9 before you pay them the first check. This form requires that they give you pertinent information under penalties of perjury that you will need to complete the IRS Form 1099 at the end of the year. The 1099 is required if you pay anyone who is not your employee and is not incorporated $600 or more cumulative for the year.
For more information, consult your local IRS field office.
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Helpful Links Related to Employees
Links Related to Employees
Links Related to Worker's Compensation
- The NC Industrial Commission
- West Legal Directory (find a workers compensation attorney\
- Help finding an appropriate attorney in NC or attorneypages.com/
- Workers comp insurance laws in NC
- Training related to workers comp
- Article regarding insurance coverage for small businesses
Links Related to Unemployment Compensation
- NC Employment Security Commission
- About unemployment insurance
- Legal Information Institute: Description of unemployment compensation
Links Related to Federal Employment Laws
- Federal laws prohibiting discrimination in employment
- Employment laws for workers and small business owners (Dept. of Labor)
Conclusion: Managing Your Employees
To help keep track of your decisions about employees and requirements related to employees, access an "Employee Management Form."
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