Immigration – Common Errors and How To Conduct An Internal I-9 Audit

What we’ll cover: Correct way to fill out an I-9 Why you should do an internal I-9 audit Some of the most important steps in conducting an internal I-9 audit How to correct common I-9 errors Proposed I-9 changes to new form (current form expired end of month) FAQ’s

Why audit? Fines and penalties can come from paperwork errors all the way up to willful violations Internal audit can reduce fines by showing a good faith effort and correcting errors

You must have a Form I-9 on file for all current employees hired after November 6, 1986.

Best practice: Store I-9s separate from personnel files A federal audit will likely require a company to produce all their Forms I-9 within three days of notice

Employees must attest to the validity of the information in Section 1 by signing Preparer/translator section is to be used only when the employee cannot complete Section 1

Employee completes Section 1 attestation Employers should not ask to see any documentation for the purposes of Section 1

Employers must review Section 1 “N/A” should be used in fields for which an employee does not have information

Reviewing Section 1 “N/A” should also be used if an employee chooses not to provide information in optional fields The address in Section 1 may not be a P.O. box “Other names used (if any)” is not for nicknames E-Verify employers must require a Social Security number in Section 1 (optional for other employers)

Corrections in Section 1

Section 2: Where to begin The employer completes Section 2

Employee documentation Not all fields will be used in the identity and employment authorization section Check to ensure the documents presented by the employee are on the form’s Lists of Acceptable Documents

EXAMPLE ISSUE No document number recorded for a social security card presented as a List C document

Wrong combination of documents Possible problems include: Under documentation (only a List C document, for example) Over documentation (documents from all three Lists or a document in addition to a List A document) Solution: add or line out the problematic information and initial and date the change

Photocopies Making photocopies of I-9 documentation can add another layer to an audit Photocopies become part of the I-9 record Making photocopies of I-9 documentation is optional Employers that photocopy I-9 documentation must still complete Section 2 with the employee’s information

Employer certification Section 2, first day of employment This is the employee’s first day of work for pay This date should match your payroll records Employer information must be complete

Section 3 Reverification Issues Reverifications must be made on current versions of the Form I-9 Always attach updates made on a new form to the employee’s original form When using a new form to update or correct Section 3, enter the employee’s name at the top of Section 2

Missing reverification When reverification was missed, perform it immediately There is no grace period after an employee’s temporary work authorization expires If the employee cannot bring in valid documentation, you cannot continue to employ him or her A tracking system can identify forms that require reverification

I-9 - RETENTION Employers must retain Forms I-9 for three years after the date of hire or one year after the date the individual’s employment is terminated, whichever is later. Photocopies or faxed copies of completed Form I-9 are not acceptable to meet this retention requirement. Employers may choose to scan and upload the original, signed forms to retain them electronically. Once these Forms I-9 are securely stored in electronic format, the original paper Forms I-9 may be destroyed.

An employee begins working for you on January 15, 2013 An employee begins working for you on January 15, 2013. His last day of work is April 15, 2014. When can you purge his Form I-9? January 15, 2014 April 15, 2015 January 15, 2016 April 15, 2017

Poll: Timelines Offer accepted: Friday, April 10. First day of work: Monday, April 20. Which of the following is not an appropriate date on which to complete Section 2 of the Form I-9? Wednesday, April 8 Friday, April 17 Monday, April 20 Thursday, April 24

Proposed changes to the Form I-9 More instructions and more in-form direction

Section 2 includes drop-down lists for documentation title and issuing authority.

Additional changes: Space in Section 2 to record additional details Option to record multiple preparers/translators QR code

Q&A