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Updated: March 24, 2021
By Ginger S. Myers

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



Legal Issues

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)