Summer is approaching soon and you are anticipating the
traffic. Most business’s hire extra staff to keep up with the Summer time
shoppers for their business. Hiring a staff can be complicated if you are not
aware of the hiring rules.
Here we will go over the different Federal rules and
regulations that a parent-owned sole proprietorship or partnership business
that are hiring their own children and for all other employers.
If your business is 100% owned as a sole proprietorship or
partnership and you are planning on hiring your children, here are some rules
Children of the owner can work any number of
hours or times during the day, regardless of their age.
If under 16, they cannot complete any hazardous
work such as operate a lawn mower, sewing machines, work near flammable or
hazardous materials or cook food.
If the owners child is under 21 years of age:
Wages are exempt from FUTA.
If your child is under 18 years of age:
Children are exempt from FICA
If not your child, but under 18 years of age,
obtain the child’s age certificate recognized by the Department of Labor (DOL)
and your state Wage and Hour Division. Return it to the worker at termination.
The child worker may not do hazardous work.
Child workers of 14 – 15 years of age and NOT
Can work 8 hours a day, 40 hours a week, June
1rst to Labor Day only between the hours of 7 am – 9 pm if out of the school
Child workers under 14:
Cannot work if they are not hired by their
parent who is the owner of the business.
Enjoy the summer and your business! Hiring your child can be
done and it can be a bonding experience as well by having your child work side
by side with you.
In : Business Owners
McMahon Bookkeeping Services ® April 2007