United States » Laws and Regulations » Employment and Labor Laws - Part I

Employment and Labor Laws - Part I

Laws and Regulations

Employment Law Resources

These resources provide information about U.S. employment laws and regulations and how employers should comply with them.

Forms for Employers

Here you find essential forms for complying with Federal employment and labor laws.

Employment Eligibility Verification

Equal Employment Opportunity

New Hires Reporting

Workers' Compensation

Occupational Health and Safety

Wages and Hours

Family Medical Leave Act (FMLA)

Hiring Foreign Workers

Migrant and Seasonal Agricultural Workers

More Forms

Is the form you are looking for not listed here? Visit the following databases to find more forms.

Hiring Employees & Contractors

Hiring the right people is key to your business' success. Beyond conducting interviews and writing job descriptions, employers have to comply with a number laws and regulations. The resources below help employers understand their legal obligations when hiring employees or independent contractors.

General Requirements

Specific Employment Laws

Ten Steps to Hiring Your First Employee

Guide for New Employers

The good news is that business is booming. The bad news is there's only one of you. It's time to take the plunge and hire some help. There are many good sources of information about finding the right people, writing job descriptions, interviewing candidates, and managing people once they are on board. While those are all important issues, understanding your regulatory requirements as an employer is crucial to the success of your business. This guide lays out ten easy steps for new employers to follow to ensure compliance with key federal and state regulations.

Step 1: Obtain an Employer Identification Number (EIN)

Before hiring employees, you need to get an employment identification number (EIN) form the U.S. Internal Revenue Service. The EIN is often referred to as an Employer Tax ID or as Form SS-4. The EIN is necessary for reporting taxes and other documents to the IRS. In addition, the EIN is necessary when reporting information about your employees to state agencies. To obtain an EIN, you can apply online or contact the IRS directly.

U.S. Internal Revenue Service
Phone: 1-800-829-4933

Step 2: Set up Records for Withholding Taxes

The IRS states that you must keep records of employment taxes for at least four years. Also, keep good records for your business to help you monitor the progress of your business, prepare your financial statements, identify source of receipts, keep track of deductible expenses, prepare your tax returns, and support items reported on tax returns.

Federal Income Tax Withholding (Form W-4)

Every employee must provide an employer with a signed withholding exemption certificate (Form W-4) on or before the date of employment. The employer must then submit Form W-4 to the IRS to ensure. For specific information on employer responsibilities regarding withholding of federal taxes, read the IRS' Employer's Tax Guide.

Federal Wage and Tax Statement (Form W-2)

On an annual basis, employers must report to the federal government wages paid and taxes withheld for each employee. This report is filed using Form W-2, Wage and Tax Statement. Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation.

Employers must send Copy A of Forms W-2 (Wage and Tax Statement) to the Social Security Administration (SSA) by the last day of February (or last day of March if you file electronically) to report the wages and taxes of your employees for the previous calendar year. In addition, employers should send copies of Form W-2 to their employees by January 31 of the year following the reporting period.

Visit the Social Security Administration's Employer W-2 Filing Instructions and Information for further guidance and assistance.

State Taxes

Depending on the state where your employees are located, you may be required to withhold state income taxes. Visit your state tax agency for further information.

Step 3: Employee Eligibility Verification (Form I-9)

Federal law requires employers to verify an employee's eligibility to work in the United States. Within three days of hire employers must complete an Employment Eligibility Verification Form, commonly referred to as an I-9 form, and by examining acceptable forms of documentation supplied by the employee, confirm the employee's citizenship or eligibility to work in the United States. Employers can only request documentation specified on the I-9 form. Employers who ask for other types of documentation not listed on the I-9 form may be subject to discrimination lawsuits.

Employers do not file the I-9 with the federal government. Rather, an employer is required to keep an I-9 form on file for 3 years after the date of hire or 1 year after the date the employee's employment is terminated, whichever is later. The U.S. Immigration and Customs Enforcement (ICE) agency conducts routine workplace audits to ensure that employers are properly completing and retaining I-9 forms, and that employee information on I-9 forms matches government records.

Employers can use information taken from the Form I-9 to verify electronically the employment eligibility of newly hired employees through E-Verify. To get started register with E-Verify to virtually eliminate Social Security mismatch letters, improve the accuracy of wage and tax reporting, protect jobs for authorized workers, and help maintain a legal workforce.

Step 4: Register with Your States New Hire Reporting Program

The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 requires all employers to report newly hired and re-hired employees to a state directory within 20 days of their hire or rehire date.

Visit the New Hires Reporting Requirements page to learn how to register with your state's New Hire Reporting System.

Step 5: Obtain Workers' Compensation Insurance

Businesses with employees are required to carry Workers' Compensation Insurance coverage through a commercial carrier, on a self-insured basis, or through the state Workers' Compensation Insurance program. Visit your state's Workers' Compensation Office more information on your state's program

Step 6: Unemployment Insurance Tax Registration

Businesses with employees are required to pay unemployment insurance taxes under certain conditions. If your business is required to pay these taxes, you must register your business with your state's workforce agency. The State Taxes page includes links to your state's agency.

Step 7: Obtain Disability Insurance (If Required)

Some states require employers to provide partial wage replacement insurance coverage to their eligible employees for non-work related sickness or injury. Currently, if your employees are located in any of the following states, you are required to purchase disability insurance:

  • California - Employment Development Department
  • Hawaii - Unemployment Insurance Division
  • New Jersey - Dept of Labor and Workforce Development
  • New York - New York State Workers' Compensation Board
  • Puerto Rico - Departamento del Trabajo y Recursos Humanos / Department of Labor and Human Resources
  • Rhode Island - Rhode Island Dept of Labor and Training

Step 8: Post Required Notices

Employers are required by state and federal laws to prominently display certain posters in the workplace that inform employees of their rights and employer responsibilities under labor laws. These posters available from free from federal and state labor agencies. Visit the Workplace Posters page for specific federal and state posters you'll need for your business.

Step 9: File Your Taxes

If you are new employer, there are new federal and state tax filing requirements that apply to you.

Generally, each quarter, employers who pay wages subject to income tax withholding, social security, and Medicare taxes must file IRS Form 941, Employer's Quarterly Tax Return. Small businesses an annual income tax liability of $1,000 or less may file IRS Form 944, Employer's Annual Federal Tax Return instead of Form 941.

You must also file IRS Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, if you paid wages of $1,500 or more in any calendar quarter or you had one or more employees work for you in any 20 or more different weeks of the year.

New and existing employers should consult IRS' Employer's Tax Guide to understand all their federal tax filing requirements.

Visit your state tax agency for specific tax filing requirements for employers.

Step 10: Get Organized and Keep Yourself Informed

Being a good employer doesn't stop with fulfilling your various tax and reporting obligations. Maintaining a healthy and fair workplace, providing benefits, and keeping employees informed about your company's policies are key to your business' success. Here are some additional steps you should take after you've hired your employees:

  • Set up Recordkeeping
    In addition to requirements for keeping payroll records of your employees for tax purposes, certain federal employment laws also require you to keep records about your employees. You may be subject to state recordkeeping requirements as well. Therefore, it's good practice to set up a sound, organized system for maintaining all personnel records. The following sites provide more information about federal reporting requirements:
  • Tax Recordkeeping Guidance
    Resources and tools aimed at helping employers maintain their tax records.
  • Labor Recordkeeping Requirements
    Employment laws such as the Occupational Safety and Health (OSH) Act, the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA), have certain recordkeeping and/or reporting requirements.
  • Adopt Workplace Safety Practices
    The Occupational Safety and Health Administration's (OSHA) Quick Start tool provides a clear, step-by-step guide that helps you identify many of the major OSHA requirements and guidance materials that may apply to your workplace.
  • Understand Employee Benefit Plans
    If you will be providing benefits to your employees, you should become familiar with the uniform minimum standards required by federal law to ensure that employee benefit plans are established and maintained in a fair and financially sound manner. See the U.S. Department of Labor's Employment Law Guide's chapter on Employee Benefit Plans for more information.
  • Learn Management Best Practices
    While you aren't legally required to be a good manager, it sure helps when trying to recruit and retain good employees. The U.S. Small Business Administration's Guide to Managing Employees provides sound guidance on hiring, motivating, and directing employees.
  • Apply Standards that Protect Employee Rights
    Complying with standards for employee rights in regards to equal opportunity and fair labor standards is a requirement. Following statutes and regulations for minimum wage, overtime, and child labor will help to avoid error and a lawsuit. See the Employment Law Guide's chapter on Laws, Regulations and Technical Assistance Services for information and FirstStep Employment Law Advisor for advice on federal requirements. Also, visit the Equal Employment Opportunity Commission (EEOC) and Fair Labor Standards Act (FLSA).

Pre-Employment Background Checks

When you are hiring new employees, you might need a bit more information to make your decision. However, you do not have unlimited rights to dig into an applicant's background and personal life. Employees have a right to privacy in certain areas, a right they can enforce by suing you. Therefore, it's important to know what's permitted when following up on potential employee's background and work history.

The following are types of information that employers often consult as part of a pre-employment check, and the laws governing their access and use in making hiring decisions:

Credit Reports

Under the Fair Credit Reporting Act (FCRA) employers must get an employee's written consent before seeking an employee's credit report. If you decide not to hire or promote someone based on information in the credit report, you must provide a copy of the report and let the applicant know of his or her right to challenge the report under the FCRA. Some states have more stringent rules limiting the use of credit reports. Using Consumer Credit Reports : What Employers Need to Know details the Fair Credit Reporting Act's impact on pre-employment checks.

Criminal Records

To what extent, a private employer may consider an applicant's criminal history in making hiring decisions varies from state to state. Because of this variation, you should consult with a lawyer or do further legal research on the law of your state before digging into an applicant's criminal past.

For FBI checks consult the following resources:

  • FBI Services for Businesses
    The Federal Bureau of Investigation offers assistance to businesses in the areas of employee background investigation, antitrust investigation, trade secret and intellectual property protection, cyberspace patrol, economic espionage, and anti-terrorism.
  • FBI Criminal History Checks for Employment and Licensing
    Advises employers to contact the agency requiring the background check or the appropriate state identification bureau (or state police) for the correct procedures to follow for obtaining an FBI fingerprint background check for employment or licensing purposes.
  • FBI Checks on Employees of Banks and Related Entities
    Information on conducting criminal history background checks on employees of banking-related institutions.

Lie Detector Tests

The Employee Polygraph Protection Act prohibits most private employers from using lie detector tests, either for pre-employment screening or during the course of employment. The law includes a list of exceptions that apply to businesses that provide armored car services, alarm or guard services, or manufacture, distribute, or dispense pharmaceuticals. Even though there is no federal law specifically prohibiting you from using a written honesty test on job applicants, these tests frequently violate federal and state laws that protect against discrimination and violations of privacy. The test are rarely reliable, so unless a business is one of the exceptions, most employers do not use lie detectors in the hiring process.

Medical Records

Under the Americans with Disabilities Act employers may inquire only about an applicant's ability to perform specific job duties and cannot request an employee's medical records. As long as the employee can do the job, with or without reasonable accomodation, an employer may not make a job decision (on hiring or promotion, for example) based on an employee's disability. Some states also have laws protecting the confidentiality of medical records.

Bankruptcies

Bankruptcies are a matter of public record, and my appear on an individual's credit report. The fedreal Bankruptcy Act prohibits employers from discriminating against applicants because they have filed for bankruptcy.

Military Service

Military service records may be released only under limited circumstances, and consent is generally required. The military may, however, disclose name, rank, salary, duty assignments, awards, and duty status without the member's consent.

School Records

Under the Family Educational Rights and Privacy Act and similar state laws, educational records (e.g., transcripts, recommendations, and financial information) are confidential, and will not be released by the school with a student's consent.

Workers' Compensation Records

Workers' compensation appeals are part of the public record. Information from a workers' compensation appeal may be used in a hiring decision if the employer can show the applicant's injury might interfere with his ability perform required duties.

Employee Handbooks

An employee handbook is the most important communication tool between you and your employees. A well-written handbook sets forth your expectations for your employees, and describes what they can expect from your company. An employee handbook should describe your legal obligations as an employer, and you employee.s rights.

Easy Way to Create an Employee Handbook

The Employee Handbook Template allows you automatically create a formatted employee handbook that you can further customize with your company.s specific policies. Using this tool will save a lot of time so you do not have to create a handbook from scratch.

What Should an Employee Handbook Include?

The most effective employee handbooks cover the following topics. If you use the Employee Handbook Template to create your handbook, sample text for these sections will be provided.

Links to guides discussing your legal obligations as an employer are provided below as a reference.

Non-Disclosure Agreements and Conflict of Interest Statements

While not legal requirements, having employees sign NDAs and conflict of interest statements helps to protect your trade secrets and company proprietary information.

Anti-Discrimination Policies

As an employer you must comply with the equal employment opportunity laws prohibiting discrimination and harassment, including the Americans with Disabilities Act. Your employee handbook should include a section about these laws, and how your employees are expected to comply with them.

The Discrimination and Harassment guide provides information on your legal requirements as an employer.

Compensation

Clearly explain to your employees that your company will make necessary deductions for federal and state taxes, as well as voluntary deductions for the company.s benefits programs. In addition, you should include your company.s legal obligations regarding overtime pay. You should also include information on pay schedules, performance reviews and salary increases, timekeeping, breaks, and bonus compensation.

The following resources provides information on your legal requirements as an employer:

Work Schedules

Describe your company.s policy regarding work hours and schedules, including attendance, punctuality, and reporting absences. Also include your company.s policy for flexible schedules and telecommuting.

Standards of Conduct

From dress codes to workplace violence, make sure you have thought out your expectations of how you want employees to conduct themselves in your workplace. In addition, it.s important to remind your employees of their legal obligations, especially if your business is engaged in a regulated activity (e.g., your company.s legal obligations to protect customer data or to avoid insider-trading activity).

General Employment Information

Your employee handbook should include an a overview of your business and general employment policies covering employment eligibility, job classifications, employee referrals, employee records, job postings, probationary periods, termination and resignation procedures, transfers and relocation, and union information, if applicable.

The following resources provides information on your legal requirements as an employer:

Safety and Security

This section should describe your company.s policy for creating a safe and secure workplace, including compliance with OSHA laws that require employees to report all accidents, injuries, potential safety hazards, safety suggestions and health and safety related issues to management.

Safety policies should also include your company.s policy regarding bad weather and hazardous community conditions.

Finally, your security policy should include your commitment to creating a secure work environment, and your employee.s responsibility for abiding by all physical and information security policies, such as locking file cabinets or computers when they aren.t in use.

The Workplace Safety and Health guide provides information on your legal requirements as an employer.

Computers and Technology

Computers and communication technology are essential tools for conducting business. However employee misuse can have serious consequences for your company. Your employee handbook should include policies for appropriate computer and software use, and steps employees should take to secure electronic information, especially any personal identifiable information you collect from your customers.

The Privacy and Security guide provides information on your legal requirements as a business owner.

Media Relations

It.s a good business practice to have a single point of contact for all media inquiries, such as yourself or a public relations professional. You don't want your employees to bring unwanted attention to your company by speaking about your business in ways that could easily be misrepresented in the media. Your employee handbook should include a section that discusses how you employees should handle calls from reporters or other media inquiries.

Employee Benefits

Your company.s handbook should detail all benefit programs and eligibility requirements, including all benefits that may be required by law such as disability insurance, worker.s compensation, and COBRA.

The employee benefits section should also detail your plans for health insurance options, retirement, employee assistance, tuition reimbursement, business travel, and any other fringe benefits your business provides to attract and retain employees.

The Employee Benefits guide provides information on your legal requirements as an employer.

Leave

You company.s leave policies should be carefully documented, especially those you are required to provide by law. Family medical leave, jury duty, military leave, and time off for court cases and voting should all be documented to comply with state and local laws. In addition, you should explain your policies for vacation, holiday, bereavement, and sick leave.

More Information

The following guides provide essential resources to help employers understand their legal requirements, and can be useful when creating company policies:

New Hire Reporting Requirements

The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 requires all employers to report newly hired and re-hired employees to a state directory within 20 days of their hire or rehire date.

Hiring Independent Contractors

Many small businesses rely on independent contractors for their staffing needs. There are many benefits to using contractors over hiring employees: savings in labor costs, reduced liability, and flexibility in hiring and firing.

However, in legal terms, the line between an independent contractor and an employee is not always clear. Your workers are not independent contractors because you say they are.

The distinction between employee and independent contractor is important, since it affects how you withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment taxes. In addition, misclassification an individual as an independent contractor may have a number of costly legal consequences. If your independent contractor is discovered to meet the legal definition of an employee, you may be required to

  • Reimburse them for wages you should've paid them under the Fair Labor Standards Act, including overtime and minimum wage
  • Pay back taxes and penalties for federal and state income taxes, Social Security, Medicare, and unemployment
  • Pay any misclassified injured employees workers' compensation benefits
  • Provide employee benefits, including health insurance, retirement, etc.

Here you will find resources to help you understand taxation and other requirements when employing independent contractors, and the distinction between employees and contractors.

Tax Requirements

Employment Information

Immigration and Employee Eligibility

The Immigration and Nationality Act (INA) governs immigration and citizenship in the United States. The INA is especially relevant to small business owners since it includes provisions addressing employment eligibility, employment verification, and non-discrimination. This guide provides an overview of these provisions, and assistance on how to comply with the INA.

Employee Eligibility Verification (I-9 Form)

Federal law requires employers to verify an employee's eligibility to work in the United States. Within three days of hire employers must complete an Employment Eligibility Verification Form, commonly referred to as an I-9 form, and by examining acceptable forms of documentation supplied by the employee, confirm the employee's citizenship or eligibility to work in the United States. Employers can only request documentation specified on the I-9 form. Employers who ask for other types of documentation not listed on the I-9 form may be subject to discrimination lawsuits.

Employers do not file the I-9 with the federal government. Rather, an employer is required to keep an I-9 form on file for 3 years after the date of hire or 1 year after the date the employee's employment is terminated, whichever is later. The U.S. Immigration and Customs Enforcement (ICE) agency conducts routine workplace audits to ensure that employers are properly completing and retaining I-9 forms, and that employee information on I-9 forms matches government records.

Employers can use information taken from the Form I-9 to verify electronically the employment eligibility of newly hired employees through E-Verify. To get started register with E-Verify to virtually eliminate Social Security mismatch letters, improve the accuracy of wage and tax reporting, protect jobs for authorized workers, and help maintain a legal workforce.

Hiring Foreign Workers

The U.S. Department of Labor enforces labor standards provisions of the INA that apply to aliens authorized to work in the United States under certain nonimmigrant visa programs (H-1B, H-1B1, H-1C, H2A).

  • Hiring Foreign Workers: Compliance Assistance Materials
    This guide describes the requirements on the part of employers seeking to hire nonimmigrant aliens as well as procedures for obtaining labor certification.
  • Foreign Labor Certification
    Provides information on necessary labor certifications for employers to bring foreign workers into the United States.
  • Hiring Guest Workers
    Describes the U.S. Department of Labor's certifications issued for permanent and temporary employment under the following programs: Permanent Labor Certification; H-1C Nurses in Disadvantaged Areas; H-2A Temporary Labor Certification (Seasonal Agricultural); H-2B Temporary Labor Certification (Non-agricultural); and D-1 Crew members Certification.

Fair Employment Practices (Non-Discrimination)

The INA includes provisions that protect U.S. citizens and certain work authorized individuals from employment discrimination based upon citizenship or immigration status discrimination. The INA protects all work authorized individuals from national origin discrimination, unfair documentary practices relating to the employment eligibility verification process, and from retaliation.

The U.S. Department of Justice enforces the INA's non-discrimination provisions, and provides the following guidance to help small businesses understand these provisions:

No-Match Letters

When an employer sends employee's W-2 form to the Social Security Administration (SSA), the employee's name and social security numbers is checked against SSA records. The U.S. Immigration and Customs Enforcement (ICE) will also verify the accuracy of information on I-9 forms. If either (or both) SSA or ICE cannot verify employ information, a no-match letter will be sent to the employer indicating that the employee's name or social security number did not match government records.

If you get a no-match letter for an employee, avoid taking immediate adverse action against the employee. A no-match letter simply says the employee's information did not match government records, and is not necessarily an indication that the employee is ineligible to work in the U.S. In fact, firing an employee solely on the basis of a no-match letter may open you up to a discrimination lawsuit. At the same time, if you do not follow up on a no-match letter in a timely manner, you may be cited for knowingly employing an unauthorized worker, which is a violation of Federal law.

So, how do you act on a no-match letter while protecting yourself from legal action from both an employee and the federal government? Current regulations do not provide procedures that help protect an employer from allegations that he knowingly employed unauthorized workers. However, the ICE has proposed new rules that specify "safe harbor" procedures that an employer should follow when receiving a no-match letter. These new rules do not necessarily protect the employer from allegations of discrimination.

The following resources provide more information about ICE's safe harbor procedures and protecting yourself from allegations of unlawful discrimination:

Employing Youth / Child Labor Laws

If your business employs students and teenagers, you'll need to become familiar with child labor laws. The Fair Labor Standards Act (FLSA) includes child labor provisions that are designed to protect the educational opportunities of youth and prohibit their employment in jobs that are detrimental to their health and safety. Generally speaking, FLSA sets the minimum age for employment (14 years for non-agricultural jobs), restricts the hours youth under the age of 16 may work, and prohibits youth under the age of 18 from being employed in hazardous occupations. FLSA also establishes subminimum wage standards for certain employees who are less than 20 years of age, full-time students, student learners, apprentices, and workers with disabilities. Employers generally must have authorization from the U.S. Department of Labor in order to pay sub-minimum wage rates.

Child labor laws can vary by state for specific occupations, you should also view your state's labor laws to be sure you are within the law.

Basic Information

For Specific Types of Businesses

  • Grocery Employer Self Assessment Tool
    The U.S. Department of Labor's Wage and Hour Division produced this self assessment tool to help grocery employers comply with the youth employment provisions of the Fair Labor Standards Act.
  • Restaurant Employer Self Assessment Tool
    The U.S. Department of Labor's Wage and Hour Division produced this self assessment tool to help restaurant employers comply with the youth employment provisions of the Fair Labor Standards Act.

Foreign Workers

Hiring and Employment

The following resources provide information from the U.S. Department of Labor describing how to comply with federal labor regulations regarding the hiring and employment of foreign workers.

  • Labor Laws and Foreign Workers
    Foreign labor certification programs, administered in part by the U.S. Department of Labor, permit U.S. employers to hire foreign workers on a temporary or permanent basis to fill jobs essential to the U.S. economy. These programs are generally designed to ensure that the admission of foreign workers into the United States on a permanent or temporary basis will not adversely affect the job opportunities, wages, and working conditions of U.S. workers.
  • Foreign Labor Certification
    Provides information on the foreign labor certification process and how employers may apply to bring foreign workers into the United States for employment.
  • Hiring Guest Workers
    This page describes the U.S. Department of Labor's certifications issued for permanent and temporary employment under the following programs:Permanent Labor Certification; H-1C Nurses in Disadvantaged Areas; H-2A Temporary Labor Certification (Seasonal Agricultural); H-2B Temporary Labor Certification (Non-agricultural); and D-1 Crewmembers Certification.
  • Wages Under Foreign Labor Certification
    The Immigration and Nationality Act (INA) allows U.S. employers to hire foreign workers on a temporary or permanent basis to perform certain types of work. The U.S. Department of Labor's Employment and Training Administration generally grants certification to employers to obtain special visas in order to hire foreign workers in cases where there are insufficient qualified U.S. workers available and willing to perform work at wages that meet or exceed the prevailing wage paid for that occupation in the area of intended employment.

Tax Information

  • Taxation of Foreign Agricultural Workers
    Foreign agricultural workers temporarily admitted into the United States on H-2A visas are always exempt from U.S. social security and medicare taxes, whether they are resident aliens or nonresident aliens. Consult this guide for additional tax information if you employ foreign agricultural workers.
  • Taxation of Nonresident Aliens
    Describes federal income tax rules for nonresident aliens.

Related Resources

Household Employees

If you hire someone to do household work and that worker is your employee, you are that individual's employer. For tax purposes, the worker is your employee if you can control not only what work is done, but how it is done. The following resources provide regualtions and resources revelant to household employers.

If you're hiring alien laborers, the Department of State's Determining Prevailing Wage Requirement for Visas of Domestic Workers page provides employers of household workers information on the prevailing wage statistics. U.S. consular officers rely upon this information when determining whether employment contract provisions satisfy applicable prevailing wage requirements for domestic helper B-1 applicants.

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