Disclaimer: Because there are continual changes and updates at both state and federal levels, please check with an attorney or the appropriate agencies noted for further information and/or legal opinion.
Explore Resources on Labor, Liability, and Legal Issues
Labor
- Employer Frequently Asked Questions - Unemployment Insurance
Maryland Department of Labor
- A Guide to Agricultural Labor Laws: How Best to Comply with the Relevant Federal and Maryland State Standards (pdf)
Authored by: William Pons; Reviewed by: Paul Goeringer, Susan Schneider, and Kimberly A. Manuelides
Center for Agricultural & Natural Resource Policy
- Legal Responsibilities When Hiring Migrant, Seasonal, and H-2A Visa Workers (pdf)
Authored by: Sarah Everhart, Legal Specialist
University of Maryland Agriculture Law Education Initiative
Liability
- Collection of Articles Discussing Agricultural Liability
University of Maryland Agriculture Law Education Initiative
Publications Library
Legal Issues
- University of Maryland Agriculture Law Education Initiative
- Understanding Maryland's Right to Farm Laws (pdf)
Authored by: Lori Lynch, Professor Extension Economist and L. Paul Goeringer, Extension Lawyer and Economist
Center for Agricultural & Natural Resource Policy
- Agricultural Law Center
Drake University Law School
Helpful Payroll Websites
- Independent Contractor (Self-Employed) or Employee?
Internal Revenue Service (IRS)
This website explains the difference between Independent Contractor (Self-Employed) or an employee. It also has definitions for the Independent Contractor, employee, Common Law Rules, and the consequences of misclassifying an employee as a contractor.
- W-4 Form (pdf)
Internal Revenue Service (IRS)
Form from the Internal Revenue Service (IRS) along with instructions for filling it out.This form is used by your employee to give you the number of allowances for federal taxes.
- 1-9 Employment Eligibility Verification
U.S. Citizenship and Immigration Services (USCIS)
I-9 form and instructions for filling out. It is used to verify the identity and employment authorization of individuals hired for employment in the U.S.This form must be filled out by every employee on your staff.
- Delaware New Hire Reporting
Delaware State Directory on New Hire Reporting
Employers are required to report newly hired and rehired employees in Delaware using the online reporting system.
- Maryland New Hire Registry Reporting
Employers are required to report newly hired and re-hired employees in Maryland to the Maryland State Directory of New Hire. This website will provide you with information about reporting new hires and will provide the tools you need.
- Employer's Quarterly Federal Tax Return
Internal Revenue Service (IRS)
Employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax. 941 Form (pdf) | Instructions (pdf)
- Employer's Annual Federal Tax Return for Agricultural Employees (Form 943)
File this form if you paid wages to one or more farm workers and the wages were subject to social security and Medicare taxes or federal income tax withholding.
Form 943 (pdf) | Instructions (pdf)