IRCA requires employers to have all employees hired after November 6, 1986 complete I-9 verification paperwork. The Form I-9 requirement applies to all employees including U.S. citizens and nationals. Employees who are not hired do not need to complete I-9 Forms. Employers, who selectively choose who will and will not complete I-9s, could face penalties under anti-discrimination rules.

Independent contractors are not subject to the I-9 rules, but employers should note that if they contract work to companies they know use unauthorized employees, they could be held liable as well under IRCA. Additionally, it is not necessary to complete a new I-9 after: (a) an employee completes paid or unpaid leave (such as for illness or a vacation); (b) a temporary lay-off; (c) a strike or labor dispute; or (d) Gaps between seasonal employment.

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