Youth Employment

When summertime rolls around, so do new job opportunities, especially for teens looking to make some part-time money during their school break.
Of course any potential new employee must meet the employment eligibility requirements as set forth in the Form I-9. Also don’t forget to have the new employee fill out the Form W-4 and any necessary state withholding certificates. But the laws for employing young workers are more stringent than laws for employing any other worker over the age of 16.

Minimum wage, overtime compensation, safety and health regulations and non-discrimination protections are still in effect for minors just as they would be for adults, however hours and occupations are restricted for minors.

Employers who hire minors are subject to scrutiny by the U.S. Department of Labor (DOL). The DOL has set forth guidelines under the Fair Labor Standards Act of 1983 (FLSA) to regulate child labor.

The following are some basic guidelines for minors 14-15 years of age in a non-agricultural setting:


• May not be employed during school hours (except under “Work Experience and Career Exploration Program” guidelines)
  
• May only work between the hours of 7am and 7pm, except June 1 through Labor Day, when evening hours are extended to 9pm
  
• May not work more than 3 hours on a school day or more than 8 hours on a non-school day
  
• May not work more than 18 hours during a school week or 40 hours during a non-school week
  
• May not work in any manufacturing or mining occupation or in most processing occupations
  
• May be employed in retail, most food service positions, gasoline service establishments, and office/clerical work
  The restrictions are eased a little for youths from 16-17: they may be employed in any non-hazardous occupation for unlimited hours, subject to minimum wage and overtime compensation laws.
  
  In an agricultural environment, the following minimum age requirements governed by the FLSA are as follows:
  
  
• Under 12—may be employed outside of school hours with parental consent on a farm that is exempt from Federal minimum wage provisions
  
• 12 & 13—may be employed outside of school hours with parental consent or on a farm where the minor’s parent or guardian is also employed
  
• 14—minimum age for employment outside of school in agricultural setting except hazardous work
  
• 16—minimum age for any farm job
  
  Minors can get a tax break from income withholding if they did not owe any taxes last year and do not expect to owe any this year. Also, unearned income must be no more than $300 and total income must be less than $5,450. However, if the minor receives investment income over $300, the total income must be less than $900 in order to still claim “exempt” on their W-4’s.
  
  It gets even better for minors who work for their parents who own companies that are sole proprietors or husband-wife partnerships. Both the minors and their parents can escape Social Security tax until the minor reaches 18 years of age. The parents also do not have to pay federal unemployment tax until the child reaches 21.
  
  Please keep in mind that this article only touches briefly on FLSA guidelines. More information and official guidelines can be found online, at http://www.dol.gov. Also, many states and other federal laws have different guidelines for child labor laws. For example, while the FLSA does not require a “work permit,” Maryland state law does. The FLSA states that the more stringent law supersedes any other, so be sure to check your state laws before hiring a minor.