What Types of Employees Will Your Company Hire?

In this question the IRS is seeking information about the number and type of employees you may hire. Keep in mind that your LLC is not required to hire the number and type of employees you enter in these boxes. You are simply providing your best guess. If you enter one or more employees in any of the three boxes, the IRS will send you information about how to withold employment taxes from the wages you pay these employees. That is the main reason for this question on the Form SS-4.

On the Form SS-4, the IRS classifies all employees into three types: Regular Employees, Agricultural Employees, and Household Employees.

Regular Employees means any employee except employees who work on farms or in the household.

Agricultural Employees means an employee who works in the agricultural field, primarily as a farmworker.

Household Employee means an employee who works in the household, ordinarily as a housekeeper or in a child care capacity.