The new Hire Act

[sanov]

Can it be used this year? This is where seasonal employees pay the FICA tax but the employer is exempt.

[Paul Mayer]

See this FAQ as it is not as simple as being a "seasonal" employee:

http://zpay.com/vbulletin/showthread.php?2926-Payroll-Tax-Exemption-in-HIRE-Act-(Employer-FICA-share-exemption)

When you pay your taxes if you have employees that qualify, you will need to use the Employee's 80 Column report to see what the FICA amount is for the period and deduct that amount from the FICA liabilities in the Employer's Totals Report. You will also need to do the same when preparing the 941 Form which is in a PDF that you can edit before printing.