Form I-9’s are used to verify the identity of an employee and ensure they are eligible to work in the United States. All employees hired after November 6, 1986 should have a valid, completed form on file. An audit of your Form I-9’s may sound like a large project; however, it is extremely important to ensure compliance. As an employer, what should you look for during an audit?
Section 1
Section 1 must be completed by the employee no later than the first day of employment. Meaning, you can have a new hire complete their I-9 30 days before they start work but not one day after. Just as when the Form I-9 is initially completed, corrections to Section 1 should be completed by the employee. Common areas overlooked in Section 1 include not checking the preparer/translator box, signing and dating in the correct box, or leaving boxes blank.
Section 2
Employers are responsible for completing Section 2 of the Form I-9 within 3 days of the employee’s first day of work. If you discover errors in Section 2, these should be fixed by an authorized employer representative. Common errors in Section 2 include documenting the wrong combination of identification (example: one from column A and one from column B), using an incorrect method to document the employee’s citizenship status, or not matching the first day of employment to payroll records.
Fixing Errors
Depending on the section with the error, the employee or employer can draw a line through the incorrect information, enter the correct information, then initial and date next to the correction.
If there are several errors or multiple errors in one section, you can attach a new Form I-9 and enter the corrected information in the new document. A memo should be attached to the Form I-9’s explaining what the error was and what was done to remedy the error.
Forms of Identification
You have the option of maintaining copies of your employees forms of identification or simply examining them. Unless you utilize E-verify*, you are not required to maintain copies. However, you should be consistent with your practice. If you determine during your audit that you have copies for some employees but not all, you should document your decision, the effective date of your decision, and ensure all current and future employees follow the same practice.
*Your consulting team is available for questions regarding E-verify.
In Conclusion
While it can seem daunting, conducting an audit of your Form I-9’s can help protect your business in the long run. While this article gives a high-level overview of an audit, make sure you contact your consulting team for specific guidance.