Additional sets of responsibilities arise when a business hires employees. Employers should consider federal, state, and local regulations. Available online resources include:

• The Businesses with Employees website is maintained by the IRS at http://www.irs.gov/businesses/small/article/0,,id=98862,00.html

• The Washington state Department of Labor and Industries website for businesses with employees: http://www.lni.wa.gov/Main/BusinessTopics.asp