By Kala Hyder
As summer approaches, it is important to remember the labor rules for summer employees under the age of 18.
Rules for 100% parent-owned sole proprietorships and partnerships:
- The only limits placed on the dependents of the owner are for those under the age of 16. They may not work in any hazardous conditions, including work with lawnmowers, sewing machines, around flammable or hazardous materials, and the area in which food is cooked. There are no limits to the hours, time of day worked, or age of the dependents of the owner.
- There is not a requirement to pay minimum wage to the dependents of the owner if only immediate family is employed. If any other family or regular employees work for the owner, minimum wage must be paid to all employees including dependents of the owner.
- Dependents of the owner under the age of 18 are exempt from FICA taxes.
General rules for all employers:
- Children under the age of 18 are not permitted to do hazardous work.
- Children age 14 and 15 may work a maximum of 8 hours per day and 40 hours per week for the period beginning June 1st and ending Labor Day between the hours of 7:00 AM and 9:00 PM as long as school is not in session.
- The limits on time of day do not apply to news carriers or agricultural jobs.
- Children under 14 may not be employed, unless they are dependents of the owner.
- Have each employee fill out a W-4 and form I-9 regardless of age or relationship to the owner.
- Withhold FIT and FICA taxes from all employees except dependents of the owner under age 18.
- Employers must pay overtime for any hours actually worked over 40 hours a week.
- Paid holidays, vacations, and benefits are optional. If these are provided, it is recommended to have a written benefit plan to accurately explain all employee benefits.