The employment of minors often peaks when the school year comes to an end and the summer season arrives. Employers who hire minors have a number of responsibilities under both the Fair Labor Standards Act (FLSA), as well as applicable state laws. Among other things, employers are responsible for age verification, prohibiting hazardous work, and ensuring minors only work during the hours permitted by law. This Tip provides 9 key considerations related to the employment of minors.
Key Considerations for Employers Who Hire Minors:
1. Age requirements. Under the FLSA, the minimum age to work a non-agriculture job is generally 14 years old; however, some jobs have higher minimum age requirements. Some states require proof-of-age certificates for minors, which can be obtained from the state’s Department of Labor or the individual’s school district. In states without such a requirement, it is a best practice to request proof of age for all minors under 18.
2. Work permits. Many states require minors to have a work permit or working papers before they can begin employment. In states with this requirement, work permits are typically obtained through the minor's school district or the state Department of Labor. Covered employers should retain work permits for each minor they employ.
3. Limits on hours worked. The FLSA and many state laws restrict the hours a minor can work. These rules typically differ depending on whether school is in session and in some cases the age of the employee. Under the FLSA, when school is in session, 14 and 15 year olds are limited to 3 hours on a school day (including Fridays), 18 hours in a school week, 8 hours in a non-school day, and between the hours of 7 a.m. and 7 p.m. on any day. When school is not in session, they may work up to 40 hours in a week and between the hours 7 a.m. and 9 p.m. While there are no federal limits on the hours worked by 16- and 17-year-old workers, some states do impose such restrictions.
4. Prohibited occupations. The FLSA prohibits anyone under the age of 18 from working in any occupation that is deemed hazardous by the Department of Labor. A list of these occupations can be found by clicking here. Additionally, individuals under the age of 16 are generally excluded from all manufacturing, mining, processing, public messenger, or machine-tending work. They are also excluded from transportation, warehouse work, construction, communications, and public utility occupations, except for office or sales work in connection with these occupations.
5. Driving restrictions for 17 year olds. Minors under the age of 17 are prohibited from operating a motor vehicle during the course of employment. Workers who are 17 years of age may if the driving is "occasional and incidental" (i.e., the minor may spend no more than one-third of his or her workday, and no more than 20% of the workweek, driving). In addition, 17 year olds may only drive within a 30-mile radius of the workplace, during daylight hours, and in a vehicle 6,000 pounds or less. The minor must
have a valid driver's license, have no record of moving violations at the time of hire, and have completed a state-approved driving course. The driving may not involve towing vehicles, urgent or time-sensitive deliveries, or the transport of three or more passengers at one time.
6. Rest breaks and meal periods. Some states have special meal and rest break rules for
minors. These states include, but are not limited to, Florida, Hawaii, Iowa, Kentucky, Louisiana, Maryland, Michigan, New Jersey, Ohio, Oklahoma, Oregon, Pennsylvania, Tennessee, Utah, Virginia, and West Virginia.
7. I-9 Forms. Employers must complete and retain a Form I-9 (Employment Eligibility
Authorization) for all new hires, including minors, even if they only work a single day. To
complete the form, new hires must provide documentation establishing identity and
authorization to work in the United States. Employees may do so by presenting an
acceptable document from List A or presenting acceptable documents from both List B
and List C. Some minors may not have a document establishing identity (List B). In
such cases, the parent or legal guardian may establish identity for the minor by
completing Section 1 of the form and writing “Individual under age 18” in the employee
signature block and signing the Preparer and/or translator Certification. In Section 2 of
the form, the employer should enter “individual under age 18” under List B, and record
the List C document presented.
Note: United States Citizenship and Immigration Services (USCIS) recently published a
new version of Form I-9, which employers are required to use for all new hires on or after
January 22, 2017.
8. Form W-4. All employees are required to submit the Federal Form W-4 and any state
required withholding allowance certificate. An employer is required to withhold income
tax from an employee’s wages as if they are single with zero allowances if a Form W-4 is
not submitted. This includes employees who are minors. The IRS website provides
helpful withholding calculators to help employees determine the proper amount of federal
income tax withholding. Another useful resource, Publication 505, “Tax Withholding and
Estimated Taxes" is available here.
9. Pay requirements. Under the FLSA, employers must pay all non-exempt employees,
including minors, at least the statutory minimum wage for all hours worked and overtime
pay for all hours worked over 40 hours in a workweek. The FLSA does, however, permit
employers to pay workers less than the minimum wage in a few limited circumstances.
For example, employees under the age of 20 may be paid an “opportunity wage” of
$4.25 per hour during the first consecutive 90 calendar days of employment.
Note: Some states specifically prohibit employers from paying anything less than the
minimum wage, employers should always check their state law to ensure compliance.
10. Workplace policies. Even if an employee will be with your company for only a short period, it is important that they understand your policies prohibiting discrimination and harassment in the workplace as well as standards of conduct and other rules and procedures. Like all new hires, minors should review and acknowledge the employee handbook upon hire. Other federal and state laws may have higher standards. When these apply, the more stringent standard must be observed. All states have child labor provisions, compulsory school attendance laws, and establish the minimum ages and conditions under which youths may operate motor vehicles. Unless otherwise exempt, a covered minor employee is entitled to receive the same minimum wage, overtime, safety and health, and non-discrimination protections as adult workers. If your company plans on hiring minors this summer, it is important to plan ahead. Doing so can help you meet your responsibilities under federal and state law and while providing a positive work experience for those who may be just entering the workforce.
As always, please contact your Service Team or Relationship Manager for any questions regarding this Tip.