Bookkeeping Tips

2017 Rules for Summer hires: Hiring the owners' children

Hiring the owners’ children of any age

·         Can work any number of hours or time of day. No one under 16 can do hazardous work (e.g., with lawn mowers, sewing machines), work near flammable or hazardous materials, or where food is cooked.

·         If all employees are immediate family, owners’ children need not be paid the minimum wage—but if others are regularly employed, even family must be paid the minimum wage.

Hiring the owners’ children under 21

·         Wages are exempt from FUTA.

 

Hiring any children under 18

·         If the business is 100% parent-owned, the children under 18 are exempt from FICA.

·         If not the owners’ children, obtain an age certificate that is recognized by both the  U.S. Department of Labor (DOL) and your state Wage and Hour Division (WHD). DOL often accepts state age certificates, but ask your state or local WHD to be sure. Return the certificate to the worker at termination.

·         These workers may not do hazardous work.

Hiring workers aged 14-15 who are not the owners’ children

·         Can work 8 hrs./day, 40 hrs./wk, June 1-Labor Day, between 7 a.m.-9 p.m., if school is not in session. Exceptions: Limits do not apply to news carriers or children who are employed exclusively by a parent/sole proprietor. For agricultural jobs, contact the DOL.

Hiring children under 14

·         Cannot be hired unless they work for a parent/sole owner.

 

Always check your state laws.