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Here’s what we told our membership of 30,000 professional bookkeepers in our May update, The General_Ledger newsletter.
• Owners’ children of any age can work any number of hours or time of day. Those who are under 16 cannot do hazardous work (e.g., work with lawn mowers, sewing machines), work near flammable or hazardous materials or where food is cooked.
• If the only employees are immediate family, owners’ children need not be paid the minimum wage—but if others are regularly employed, even family must be paid minimum wage.
• Owners’ children under 21:
Wages are exempt from FUTA.
• Any children under 18:
If the business is 100% parent-owned, the children under 18 are exempt from FICA.
If not owners’ children, obtain an age certificate recognized by the DOL and your state Wage and Hour Division (WHD). DOL often accepts state age certificates, but ask your WHD to be sure. Return it to the worker at termination.
The workers may not do hazardous work.
• Workers aged 14-15 who are not owners’ children can work 8 hrs./day, 40 hrs./wk., June 1-Labor Day, between 7 a.m.-9 p.m. if school is not in session.
Exceptions: Limits do not apply to news carriers or children employed exclusively by a parent/sole proprietor. For agricultural jobs, contact the DOL.
• Other children under 14 cannot be hired unless they work for a parent/sole-owner.
