The following is a summarized list of the steps addressed in this guide. Check off each step here once you have completed it.

□ If you plan to offer less than the minimum wage, verify your eligibility

□ If you do not plan to provide overtime, verify your eligibility

□ Follow laws of payment, notice requirements, and working conditions

□ Secure a workers’ compensation policy

□ Verify eligibility to work in the United States

□ Set up to withhold federal and state income taxes

□ Set up to withhold federal Social Security and Medicare contributions from the employee’s wages

□ Arrange to pay the farm’s contribution to the employee’s federal Social Security and Medicare accounts

□ Arrange to pay federal and state unemployment tax, if required