Federal and state wage and hour laws regulate the method of payment of wages, the payment of wages upon termination of employment, allowable deductions from employee paychecks, the withholding and payment of employment taxes, wage garnishments, recordkeeping, and the maintenance of payroll records. Employers must withhold from employee paychecks certain tax payments including federal and state income taxes and FICA. To determine the proper withholding for federal and state income taxes, employees must complete a Form W-4 and provide the employer with their Social Security number. At the end of each year, employers are required to report on a Form W-2 each employee’s earnings and the taxes withheld. Employers must also have an employer identification number for reporting and paying federal and state unemployment and payroll taxes. In addition, since 1996, employers have been required to report new hire information to a state directory as part of federal legislation on welfare reform.