Monday, March 31, 2014

Employment of Minors Child Labor Act

Employment of Minors Child Labor Act

The Department of Labor and Industry, through the Bureau of Labor Law Compliance, is responsible for the administration and enforcement of the Child Labor Law (Act of 2012 P.L. 1209, No 151), and the Regulations Governing the Employment of Minors in Industry (R-1).
YouthRules! (Federal Child Labor Regulations)
The Child Labor Act provides for the health, safety and welfare of minors by:
  • prohibiting their employment or work in certain establishments and occupations;
  • under certain ages, restricting their hours of labor;
  • regulating certain conditions of their employment; and
  • requiring employment certificates (general or vacation) for minors under the age of 18.

Summary of Minimum Age:

Minors under 14 years of age may not be employed or permitted to work in any occupation, except children employed on farms or in domestic service in private homes. No minor under 14 years of age may be employed on a farm by a person other than the farmer. Under certain restrictions, caddies may be employed at the age of 12, news carriers at 11 years of age, and juvenile performers in the entertainment field.
For individuals who are under 16 years of age, a written statement by the minor's parent or legal guardian acknowledging understanding of the duties and hours of employment and granting permission to work is required. This downloadable form is one way to satisfy that requirement.
For the employment of any minor under 18, in compliance with the Pennsylvania Child Labor Act in a performance where a minor models or renders artistic creative expression in a live performance, radio, television, movie, Internet, publication, documentary, reality programming, or other broadcast medium that is transmitted to an audience, please download the Application for Minors in Performances.
If you wish to request a waiver from entertainment provisions of the Child Labor Act, please fill out theSpecial Waiver Request for Entertainment Performances and send it to the Bureau no later than 48 hours prior to the time needed for the waiver to be acted on.
For additional information regarding employment certificates, record keeping, hours of employment(including night work), prohibited occupations, and penalties, please download a copy of the LLC-5, Abstract of the Child Labor Act, Revised 1/13. Form No. LLC-5 (ESP) (1-13)
The Bureau of Labor Law Compliance is responsible for the administration, education, and enforcement of labor laws. As such, it provides employers and employees with educational outreach seminars, conducts investigations and resolves disputes when complaints are received.
Please direct your questions regarding Child Labor Act to the Bureau of Labor Law Compliance, with offices in Harrisburg, Philadelphia, Pittsburgh, and Scranton.

TAXES/W9 Information:
So the good news for underage models (that means if you are under 18 years of age), is that the whole tax issue will be your parents’ responsibility. That means that you parents out there have another additional item to remember to include when tax time comes around.

If your child is a model—this includes baby, child and teen models—then chances are your child will be making some income from their modeling gigs. All money they make during their modeling career must be reported to the IRS for each tax season that your child is working in the industry. As an independent contractor, your child will receive his/her own tax forms in the mail. That means when tax season rolls around, you can expect to deal with two forms: the W-9 and the 1099 tax form. 

In order for your child’s modeling agency or your child’s clients (if you freelance) to accurately prepare their tax documents and send you a 1099, a W-9 must be completed by you on behalf of your child. When you fill out the W-9 form you will need to provide your name, your child’s name, address and the EIC (Employer Identification Number). In this case, the EIC would typically be your child’s social security number.

You’ll usually be asked to fill out the W-9 form when your child first begins modeling. Parents of freelance child models may or may not be asked to fill out a W-9 from each client they work with. That particular situation is a difficult one to explain—as it varies from client to client and the amount of money paid—so your best bet is to address this occurrence with your tax advisor.

Next, if your child grossed over $600 in that tax year, you’ll receive a 1099 tax form from your child’s modeling agency in the mail when the tax season starts. If your child is a freelance model, then you will receive 1099 tax forms from clients they have done paid work for, which may result in getting more than one. Of course the process is much easier if your child has an agent because then you only have one tax form to account for. The 1099 form basically states the amount of money your child has been paid for the tax year. 

When you get ready to file your taxes do not forget to include the 1099 form for your child. Neglecting to do so may lead to an audit and penalties later on down the line.


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