High school and college students are heading back to work, understand your requirements for seasonal or part time hiring.
Be sure to get a new federal W4 and state IT 4 from all new hires, even if they worked last year. Withhold federal, state and FICA tax regardless of age. Most Ohio cities do not require withholding for workers under 18.
Rules for holiday, overtime, vacation pay and new hire reporting are complex, contact your WOB Advisor for a complete hiring guide.
