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“I recommend SurePayroll to everybody. I tell them, ‘Just go through SurePayroll and you’ll never have to worry about anything.’”
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“Being able to depend on SurePayroll to run payroll and handle payroll taxes gives me tremendous peace of mind.”
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“SurePayroll is easy, affordable, and it saves me time and headaches. I don’t have to figure out how to do payroll and taxes because SurePayroll does it for me.”
Form I-9 is not a tax form. It's the federal work authorization form you and your employee complete at hire, separate from any payroll or tax paperwork. USCIS handles it, not the IRS.
Here's why I-9 is different: the verification process means you look at your new employee's documents. Form W-4 and Form W-2 rely on what your employee tells you. With Form I-9, you check original, unexpired documents and confirm they look genuine and match the person presenting them. That's the requirement.
Whether you're adding hourly staff or bringing on your first full-time employee, you complete I-9, W-4, and state withholding forms at the same time. Each serves a different purpose: I-9 verifies work authorization. The others handle payroll taxes.
The IRS plays no part in Form I-9. The Department of Homeland Security (DHS), through U.S. Immigration and Customs Enforcement (ICE), oversees it for all U.S. employers.
I-9 verifies work authorization. W-4 handles tax withholding. Once those are complete, you run payroll with SurePayroll By Paychex. Taxes calculate and file automatically, so you pay your new hire on schedule.
Here’s how to complete Form I-9.
The three forms serve different purposes.
You complete W-4 and I-9 around the same time at hiring. You generate and distribute Form W-2 by January 31. Only I-9 requires you to look at documents yourself.
Each form has its own set of rules. Learn how to fill out Form W-4 and how Form W-2 fits into year-end reporting.
All employees must complete Form I-9, regardless of employment type: part-time, full-time, hourly, seasonal, remote, or on-site. The requirement doesn’t change.
If you're an S-corporation owner paying yourself, Form I-9 requirements apply to you too. As an employee of your own corporation, you need one just like any other hire.
For mixed teams, I-9 only applies to your employees, whether they work on-site or across multiple states.
Learn the classification rules in our independent contractor vs. employee guide.
Who doesn't need to complete an I-9:
SurePayroll processes payroll for employees and contractors in one system, same platform, same login.
Form I-9 has two sections: your employee fills out one, and you fill out the other. There are also two supplements for specific situations.
Your employee completes Section 1 by the end of their first day of work.
They fill in their employee information: full legal name, address, date of birth, Social Security number, and citizenship or immigration status (U.S. citizens, noncitizens, and lawful permanent residents, among others), then sign it.
Their signature is their attestation that everything is correct. You can't fill this section out on their behalf.
You complete Section 2 within three business days of your employee's start date.
Review the employee's documents and record the document type and identifying details. Then sign to confirm the documents looked genuine and verify the employee's identity and work authorization.
If your employee needs translation help to complete Section 1, the translator fills out Supplement A. This doesn't apply to you or anyone who helps your employee navigate the form.
Use Supplement B when an employee's work authorization expires and you need to reverify eligibility, or when you rehire a former employee within three years of their original I-9 date.
Use the current version of Form I-9 and its instructions.
You need an I-9 process for each new hire.
I-9 uses three lists of acceptable documents. Your employee chooses one of two options.
A List A document covers both identity and work authorization in a single document. Acceptable List A documents include:
Employees without a List A document pick one from each list. List B documents establish identity; List C documents establish work authorization:
Whichever option your employee uses, know these four things when reviewing their documents:
Here's what to watch for each step of the I-9 process.
You can't accept photocopies. All documents must be original and unexpired.
For remote hires, you need to be enrolled in E-Verify, the online federal employment authorization verification system, to use an authorized representative to complete Section 2 on your behalf.
Check current USCIS guidance on this alternative procedure before proceeding.
Your employee completes Section 1 by the end of day one. You complete Section 2 within three business days of their start date.
Completing it on day four, even when your employee is authorized to work, is still a violation. Add the task to your onboarding checklist so it doesn't slip.
Blank fields and missing signatures can get flagged during an inspection. To ensure completeness, review Section 1 together before day one ends.
When you complete Section 2, check every field before you sign.
Don't ask your employee to bring a specific document, like a passport or a driver's license. This is considered discriminatory under federal anti-discrimination law.
Contractors are responsible for their own work authorization. Completing an I-9 for a 1099 worker creates evidence of an employment relationship, which can trigger misclassification issues if that relationship is ever reviewed. Request Form I-9 for your employees only.
When you're ready to pay contractors, add them to SurePayroll as 1099 workers. The system tracks payments and automatically generates year-end 1099-NECs.
Use the most recent Form I-9. USCIS updates Form I-9 periodically, putting the version number and expiration date in the upper right corner. Don't reuse a saved copy from a previous hire.
I-9 has two deadlines:
Keep each Form I-9 for three years after the date of hire or one year after the employee's employment ends, whichever is later
Retention timelines vary for other payroll records and supporting documentation. Learn how long to keep payroll records.
Form I-9 compliance protects your business. Here's what's at stake if something slips.
If an I-9 audit turns up mistakes in your forms, you typically have 10 business days to fix them. Corrections made in that window can reduce what you owe.
The most common I-9 violations are failing to complete Section 2 correctly, missing signatures, and accepting expired or improperly documented work authorization, according to ICE’s March 2026 I-9 Inspection Fact Sheet.
The bottom line: Get your verifications right at hire, watch for common violations, and your records will be inspection-ready.
When you add a new hire to SurePayroll By Paychex, enter their W-4 elections, set their pay rate, and add direct deposit details. The system calculates federal, state, and local payroll taxes automatically and files them on your schedule, so you can pay your team consistently.
You've handled the hiring paperwork. Now you run payroll.
This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up to date
