The new HIRE Act signed by President Obama this month provides a temporary payroll tax exemption to companies, including staffing firms that hire previously unemployed workers. The law requires employees to sign an affidavit certifying that they had not been employed for more than 40 hours total in the 60-day period immediately prior to beginning employment. The U.S. Internal Revenue Service has indicated it will issue a form that employers can provide for employees to sign.

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