April 2, 2020
The Society for Human Resource Management (SHRM) reported that the U.S. Department of Homeland Security (DHS) will defer the requirements for employers to review Form I-9 documents in-person with new employees due to COVID-19. The change applies to employers and workplaces that are operating completely remotely.
The physical documentation review requirements will not be excused if any employees are physically present at a work location.
Employers must inspect the Section 2 documents over video conference, fax, or e-mail and obtain and retain copies of the documents within three business days. Employers are instructed to enter "COVID-19" as the reason for the physical inspection delay in the additional information field in Section 2.
Once normal operations resume, all employees who were onboarded using remote verification must report to their employer within three business days for in-person verification of their identity and employment eligibility documentation. Once the documents have been physically inspected, the employer should add "documents physically examined" with the date of inspection to the Section 2 additional information field.
The provisions are in effect until May 19 or within three business days after the termination of the national emergency, whichever comes first.
We will share more details as they become available. Please visit our
COVID-19 Resource Page
for more updates.
Feel free to contact any member of our team at (610) 828-1900 (PA) or (732) 341-3893 (NJ) with questions. Rich Higgins, CPA, managing principal – New Jersey office can be contacted at
Richard.Higgins@MCC-CPAs.com
. I can be reached at
Marty.McCarthy@MCC-CPAs.com
. As always, we are happy to help.
Stay safe,
Marty McCarthy, CPA, CCIFP
Managing Partner
McCarthy & Company
Source: Society for Human Resource Management (SHRM)
Disclaimer: This alert is for informational purposes only and does not constitute professional advice. Information contained in this communication is not intended or written to be used as tax advice, and cannot be used by the recipient to avoid penalties that may be imposed under the Internal Revenue Code. We strongly advise you to seek professional assistance with respect to your specific issue(s).
