# Hiring in United States Review edition — pending Theo Smith approval. ## Who has the right to work? The employer must verify identity and authorization to work through Form I-9 for each US hire, including citizens. A foreign national needs status that authorizes this employment; an EOR service offer does not itself confer permission. USCIS instructions allow Section 2 within three business days after the first day, with different timing for very short hires. Applies to: {"countryCode": "US", "subnational": null, "worker": "resident office employee baseline; foreign-national route separately unresolved"} - visa sponsorship route for specific worker - state/role restrictions Next step: Confirm visa sponsorship route for specific worker. - [RemoFirst](https://www.remofirst.com/country-guide/united-states) - [USCIS](https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf) Checked 2026-09-28. Research status: partial. ## What must happen before the person starts? Before a US worker begins paid work, confirm their work authorization and complete the employee's I-9 Section 1 by the first day. The employer or authorized representative must inspect documents and complete Section 2 within three business days after the start, subject to the short-hire exception. State new-hire reporting and payroll registration remain employer tasks. Applies to: {"countryCode": "US", "subnational": null, "worker": "typical employee"} - state new-hire reporting deadline - role-specific checks Next step: Confirm state new-hire reporting deadline. - [RemoFirst](https://www.remofirst.com/country-guide/united-states) - [USCIS](https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf) Checked 2026-09-28. Research status: partial. ## What does employment cost above salary? For a covered US employee in 2026, employer Social Security is 6.2% of annual wages up to USD 184,500; employer Medicare is 1.45% without a wage cap. Federal and state unemployment, workers' compensation and mandated local benefits depend on the employing entity and work state. Additional Medicare withholding above the threshold is employee-side only. Applies to: {"countryCode": "US", "subnational": "Texas", "worker": "resident office employee baseline; foreign-national route separately unresolved"} - FUTA and SUTA employer rates - state workers compensation - state/local benefit mandates Next step: Confirm FUTA and SUTA employer rates. - [US Internal Revenue Service](https://www.irs.gov/taxtopics/tc751) - [RemoFirst](https://www.remofirst.com/country-guide/united-states) Checked 2026-09-28. Research status: partial. ## When must payroll and payments happen? In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday. Applies to: Texas Payday Law; other states, leave payout and federal WARN are separate Still to establish: Work state, earned compensation, leave policy, deductions and mass-layoff rules - Work state, earned compensation, leave policy, deductions and mass-layoff rules Next step: Confirm Work state, earned compensation, leave policy, deductions and mass-layoff rules. - [Texas Workforce Commission](https://efte.twc.texas.gov/final_pay.html) Checked 2026-09-28. Research status: partial. ## What happens at exit? In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday. Applies to: Texas Payday Law; other states, leave payout and federal WARN are separate Still to establish: Work state, earned compensation, leave policy, deductions and mass-layoff rules - Work state, earned compensation, leave policy, deductions and mass-layoff rules Next step: Confirm Work state, earned compensation, leave policy, deductions and mass-layoff rules. - [Texas Workforce Commission](https://efte.twc.texas.gov/final_pay.html) Checked 2026-09-28. Research status: partial. ## Does moving a US contractor to an EOR solve past classification risk? Applies to: US federal employment-tax classification; state law and other federal employment tests are separate Do not assume so. Assess the historical relationship under the relevant tests and use the EOR arrangement to document the future employment. Allocate any past tax, wage or benefit review separately. Supported rule: For federal employment tax, the IRS assesses behavioural control, financial control and the relationship between the parties. The label used in the agreement is not decisive. - Work state and applicable classification tests - Past control, payment and working arrangements - Historic filings, benefits and any remediation Illustrative example: A full-time contractor managed like an employee moves to payroll next month. The new contract does not itself answer what the worker’s earlier status was. - [IRS: independent contractor or employee](https://www.irs.gov/taxtopics/tc762) ## What should a Texas EOR employee do when wages are missing? Applies to: Texas Payday Law administrative claims for covered workers; other claims and jurisdictions differ Raise the missing wages with the legal employer promptly, preserve the pay records and identify the applicable claim route. Do not assume an open provider-support ticket extends a legal deadline. Supported rule: Texas Workforce Commission guidance says an administrative wage claim must be filed no later than the 180th day after the wages were due. - Legal due date and wage type - Coverage, claimant status and correct employer - Other available remedies and deadlines Illustrative example: If an agreed commission was omitted, establish when it became payable under the agreement. Use that evidence when assessing the claim deadline; the date the employee notices the error is not necessarily the due date. - [Texas Workforce Commission: wage claims](https://www.twc.texas.gov/sites/default/files/fdcm/docs/wh-52-eng-are-you-owed-wages-twc.pdf)