--- title: "The Staffing Guide" description: "The Staffing Guide" --- # Latest Articles - ## [The True Cost of Hiring an Employee: A Q1 Budgeting Guide for Small Businesses](https://russellstaffinginc.com/true-cost-of-hiring-an-employee/) [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) The true cost of hiring an employee in 2026: employer FICA and FUTA, state insurance, benefits and hiring costs, with a worked example for Q1 budgeting. [Read more](https://russellstaffinginc.com/true-cost-of-hiring-an-employee/) - ## [Illegal Interview Questions: What Employers Should Not Ask (and What to Ask Instead)](https://russellstaffinginc.com/illegal-interview-questions-employers/) [Applying & Interviews](https://russellstaffinginc.com/category/applying-and-interviews/) Interview questions employers should not ask about age, family, religion, citizenship, disability or arrests, with EEOC guidance and safer alternatives. [Read more](https://russellstaffinginc.com/illegal-interview-questions-employers/) - ## [Are Unpaid Working Interviews Legal? What Employers Need to Know About Trial Shifts](https://russellstaffinginc.com/are-unpaid-working-interviews-legal/) [Applying & Interviews](https://russellstaffinginc.com/category/applying-and-interviews/) Are unpaid working interviews legal? Why trial shifts usually must be paid under the FLSA, what unpaid skills tests are safer, and how to run a paid trial. [Read more](https://russellstaffinginc.com/are-unpaid-working-interviews-legal/) - ## [Rehiring Seasonal Employees: When You Need a New Form I-9](https://russellstaffinginc.com/rehiring-seasonal-employees-form-i-9/) [How Staffing Works](https://russellstaffinginc.com/category/how-staffing-works/) Rehiring seasonal employees: when USCIS treats a return as continuing employment, the three-year Supplement B rule, and when a new Form I-9 is required. [Read more](https://russellstaffinginc.com/rehiring-seasonal-employees-form-i-9/) - ## [Hiring 14- and 15-Year-Olds for Winter Break: Federal Hours Rules for Employers](https://russellstaffinginc.com/hiring-14-and-15-year-olds-winter-break/) [How Staffing Works](https://russellstaffinginc.com/category/how-staffing-works/) Can a 15-year-old work during winter break? Federal hours limits for teen workers, the 7 p.m. cut-off, rules for 16- and 17-year-olds, and state law checks. [Read more](https://russellstaffinginc.com/hiring-14-and-15-year-olds-winter-break/) - ## [How Holiday Bonuses Are Taxed: An Employer’s Guide to Withholding, Gift Cards and Overtime](https://russellstaffinginc.com/how-holiday-bonuses-are-taxed-employers/) [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) How holiday bonuses are taxed for employers: the 22% flat rate, aggregate method, why gift cards are wages, and when a bonus changes overtime pay under FLSA. [Read more](https://russellstaffinginc.com/how-holiday-bonuses-are-taxed-employers/) - ## [Do Employers Have to Pay Holiday Pay? Federal Rules for Thanksgiving, Christmas and New Year](https://russellstaffinginc.com/do-employers-have-to-pay-holiday-pay/) [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) Do employers have to pay holiday pay? Federal FLSA rules for hourly and salaried staff on Thanksgiving, Christmas and New Year, plus holiday closure pitfalls. [Read more](https://russellstaffinginc.com/do-employers-have-to-pay-holiday-pay/) - ## [Form 1099-NEC for 2026 Payments: The $2,000 Threshold and What Small Businesses Must File](https://russellstaffinginc.com/form-1099-nec-small-business-2026/) [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) Form 1099-NEC for 2026 payments: the new $2,000 threshold, the February 1, 2027 deadline, what is excluded, and a December checklist for small businesses. [Read more](https://russellstaffinginc.com/form-1099-nec-small-business-2026/) - ## [Employee or Independent Contractor? A Year-End Classification Review for Employers](https://russellstaffinginc.com/employee-or-independent-contractor-year-end-review/) [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) A year-end checklist for deciding if workers are employees or independent contractors, using IRS common-law factors and the DOL test, and how to fix mistakes. [Read more](https://russellstaffinginc.com/employee-or-independent-contractor-year-end-review/) - ## [How to Convert a Seasonal Employee to Permanent: An Employer’s Guide](https://russellstaffinginc.com/convert-seasonal-employee-to-permanent/) [How Staffing Works](https://russellstaffinginc.com/category/how-staffing-works/) How to convert a seasonal employee to permanent: choosing who to keep, the offer letter, Form I-9, exempt status, ACA counting and agency conversion clauses. [Read more](https://russellstaffinginc.com/convert-seasonal-employee-to-permanent/) - ## [What Employers Need to Know Before Using a Staffing Agency](https://russellstaffinginc.com/what-employers-need-to-know-before-using-a-staffing-agency/) [Uncategorized](https://russellstaffinginc.com/category/uncategorized/) Before using a staffing agency, know the contract terms, billing, co-employment, who runs payroll and the questions to ask before you sign anything. [Read more](https://russellstaffinginc.com/what-employers-need-to-know-before-using-a-staffing-agency/) - ## [How to Manage Seasonal Workers: A Practical Guide for Small Businesses](https://russellstaffinginc.com/how-to-manage-seasonal-workers-a-practical-guide-for-small-businesses/) [Uncategorized](https://russellstaffinginc.com/category/uncategorized/) How to manage seasonal workers: fast onboarding, clear schedules, training, safety and communication habits that keep temporary staff productive. [Read more](https://russellstaffinginc.com/how-to-manage-seasonal-workers-a-practical-guide-for-small-businesses/) ### Recently Published - [The True Cost of Hiring an Employee: A Q1 Budgeting Guide for Small Businesses](https://russellstaffinginc.com/true-cost-of-hiring-an-employee/) - [Illegal Interview Questions: What Employers Should Not Ask (and What to Ask Instead)](https://russellstaffinginc.com/illegal-interview-questions-employers/) - [Are Unpaid Working Interviews Legal? What Employers Need to Know About Trial Shifts](https://russellstaffinginc.com/are-unpaid-working-interviews-legal/) - [Rehiring Seasonal Employees: When You Need a New Form I-9](https://russellstaffinginc.com/rehiring-seasonal-employees-form-i-9/) - [Hiring 14- and 15-Year-Olds for Winter Break: Federal Hours Rules for Employers](https://russellstaffinginc.com/hiring-14-and-15-year-olds-winter-break/) - [How Holiday Bonuses Are Taxed: An Employer’s Guide to Withholding, Gift Cards and Overtime](https://russellstaffinginc.com/how-holiday-bonuses-are-taxed-employers/) - [Do Employers Have to Pay Holiday Pay? Federal Rules for Thanksgiving, Christmas and New Year](https://russellstaffinginc.com/do-employers-have-to-pay-holiday-pay/) - [Form 1099-NEC for 2026 Payments: The $2,000 Threshold and What Small Businesses Must File](https://russellstaffinginc.com/form-1099-nec-small-business-2026/) - [Employee or Independent Contractor? A Year-End Classification Review for Employers](https://russellstaffinginc.com/employee-or-independent-contractor-year-end-review/) - [How to Convert a Seasonal Employee to Permanent: An Employer’s Guide](https://russellstaffinginc.com/convert-seasonal-employee-to-permanent/) - [What Employers Need to Know Before Using a Staffing Agency](https://russellstaffinginc.com/what-employers-need-to-know-before-using-a-staffing-agency/) - [How to Manage Seasonal Workers: A Practical Guide for Small Businesses](https://russellstaffinginc.com/how-to-manage-seasonal-workers-a-practical-guide-for-small-businesses/) - [Temp-to-Hire vs Direct Hire: Which Hiring Model Is Right for Your Business?](https://russellstaffinginc.com/temp-to-hire-vs-direct-hire-which-hiring-model-is-right-for-your-business/) - [Background Check Requirements for New Hires: What Employers Need to Know](https://russellstaffinginc.com/background-check-requirements-for-new-hires-what-employers-need-to-know/) - [How to Write an Effective Job Description That Attracts Quality Candidates](https://russellstaffinginc.com/how-to-write-an-effective-job-description-that-attracts-quality-candidates/) ### Topics - [Accounting Careers](https://russellstaffinginc.com/category/accounting-careers/) (2) - [Applying & Interviews](https://russellstaffinginc.com/category/applying-and-interviews/) (13) - [Career Changes](https://russellstaffinginc.com/category/career-changes/) (8) - [Certifications](https://russellstaffinginc.com/category/certifications/) (2) - [Finance Careers](https://russellstaffinginc.com/category/finance-careers/) (1) - [How Staffing Works](https://russellstaffinginc.com/category/how-staffing-works/) (7) - [Pay, Tax & Contracts](https://russellstaffinginc.com/category/pay-tax-and-contracts/) (23) - [Role Comparisons](https://russellstaffinginc.com/category/role-comparisons/) (4) - [Uncategorized](https://russellstaffinginc.com/category/uncategorized/) (10) - [Working With an Agency](https://russellstaffinginc.com/category/working-with-an-agency/) (29)