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Do the qualified employees need to do anything to make it possible for their employer to claim the payroll tax exemption?

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Do the qualified employees need to do anything to make it possible for their employer to claim the payroll tax exemption?

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A-Yes, qualified employees must certify by a signed affidavit, under penalties of perjury, that they have not been employed for more than 40 hours during the 60-day period ending on the date they started employment. The IRS plans to issue a model affidavit that can be used for this purpose.

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