Information Onboarding and Payroll Providers Must Know About Form I-9

 Form I-9 Compliance Guide 2025: How to Complete, Update, and Stay Employer-Compliant 

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SymmetryOct, 2025 in
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Information Onboarding and Payroll Providers Must Know About Form I-9

Form I-9 (Employment Eligibility Verification documents each new hire’s authorization to work in the U.S. - citizen or non-citizen.

Form I-9 (Employment Eligibility Verification) is an integral component to onboarding a new  employee. The purpose of a form I-9 is to document each new hire’s authorization to work in the U.S. - citizen or non-citizen. Since November 6, 1986, all new hires have had to fill out this form and all new hires should be reported to the appropriate state within 20 days of their start date. 

How To Fill Out Form I-9

Section 1

Form I-9 is divided into three sections: employee, employer, and updating and reverification. Section 1 is the portion of the form that an employee completes, and must be done so no later than the time of hire. This section includes items such as name, address, social security number, and U.S. residential status. It is the employer’s duty to ensure each employee fills this out on time. Section 1 includes a 'preparer/translator' certification area for individuals who may need assistance completing their form. This person cannot sign Section 1, however. 

This section now includes optional fields for email and phone number, which are required if the employer participates in E-Verify USCIS.

If a preparer or translator assists, they must complete Supplement A, detailing their name, address, signature, and date—Section 1 itself must still be signed by the employee.

Section 2

Section 2’s responsibility lies within the hands of the employer. Employers must examine evidence of identity and employment authorization within three days of a hire’s start date. Employers cannot specify which items an employee must bring in to verify these statuses. 

There are three lists of items that qualify for verification. 

An employee can bring in a List A item, such as a passport, or a combination of a List B and C item, such as a driver’s license and Social Security Account card. Employees unable to present required documents can present a receipt in lieu of a document listed on the last page of an I-9. After that, he or she has 90 days to bring in the official documents from either List A, or List B and C.

Onboarding and payroll providers record document title, document number, issuing authority of the document, expiration date of the document, and the date of employment. They can photocopy the documents, and must offer copies to employees. However, they must keep the original I-9 document. Employers also sign and date Section 2.

The updated form condenses Sections 1 and 2 into a single page and now includes a checkbox to indicate when documents were reviewed remotely under a Department of Homeland Security-authorized alternative procedure. 

Section 3 (Now Supplement B): Reverification & Rehire

Section 3 has been rebranded as Supplement B, detached as a standalone page. Employers only complete and retain this when:

  • Rehiring an employee  within three years of their original hire, or
  • Re-verifying expired employment authorization

After completing Form I-9, some onboarding and payroll providers use E-Verify, an online tool that compares information from the I-9 to data from the U.S. Department of Homeland Security and Social Security Administration. This is not required of employers, but more than 700,000 employers utilize the system today. While still voluntary at the federal level, E-Verify is mandatory for certain federal contractors and in more than 20 states for some or all employers. As of 2024, millions of cases are processed annually, making E-Verify a widely used compliance tool.

Form Version & Terminology Updates

  • The Jan 20, 2025 edition of Form I-9 is now available and valid until May 31, 2027
  • Employers may continue using the Aug 1, 2023 edition until its respective expiration (either May 31, 2027 or July 31, 2026)

Terminology updates include modifying “noncitizen authorized to work” to “alien authorized to work,” and replacing “gender” with “sex” in List B document descriptions.

The Don’ts of Form I-9

When hiring a new employee, under federal law employers must not:

  • Discriminate against anyone based on origin, citizenship, or status.
  • Request more or different documents than are required or listed on Form I-9.
  • Reject genuine-looking documents or ask for certain documents to verify employment.
  • Retaliate against any individual who files charges or works with the Department of Justice’s Immigrant Employees Rights Section.
  • Hire anyone they know to be unauthorized to work in the U.S.

Not verifying employment properly through Form I-9 can result in civil fines, criminal penalties, debarment from government contractors, a court order seeking back pay, or a court order requiring an employer to hire a discriminated person. For more information on Form I-9, please read Symmetry’s Form I-9 verification guide.

Frequently Asked Questions About Form I-9

Who is required to complete Form I-9?

All onboarding and payroll providers in the U.S. must ensure every new hire, citizen or non-citizen, completes Form I-9 to verify employment eligibility. This requirement became law on November 6, 1986.

When must Form I-9 be completed?

Employees must complete Section 1 no later than their first day of work. Employers must complete Section 2 within three business days of the employee’s start date.

Can employers tell new hires which documents to bring?

No. Employers must accept any valid document (or a combination of documents) from the official Form I-9 lists. Asking for specific documents can be considered discrimination.

What happens if an employee’s work authorization expires?

Onboarding and payroll providers must complete Supplement B (formerly Section 3) to reverify employment authorization prior to the expiration date.

Is E-Verify required for all employers?

No. E-Verify is voluntary at the federal level, but is mandatory for some federal contractors and in more than 20 states for certain employers.

What are the penalties for Form I-9 noncompliance?

Penalties range from civil fines for paperwork errors to criminal penalties for knowingly hiring unauthorized workers. As of 2025, fines can reach up to $28,619 per unauthorized worker.

How long must employers keep Form I-9 on file?

Employers must retain Form I-9 for three years after the hire date or one year after employment ends, whichever is later.

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