Employment Law Blog

News, trends and analysis in employment law and HR

Apr 07, 2010

IRS finalizes HIRE Act affidavit


The IRS has posted their model affidavit for the Hiring Incentives to Restore Employment (HIRE) Act. Under the HIRE Act, one of the requirements to be able to qualify for relief from Social Security (FICA) taxes is to have a qualifying new hire sign an affidavit, under penalty of perjury, that he or she worked no more than 40 hours during the 60-day period before being hired. The IRS created optional Form W-11 to meet this requirement.  As the employer, you're not required to have the affidavit notarized, just completed and signed by the employee.