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In this tutorial, Jenny from HR Shield addresses common HR questions from small and mid-sized business owners, focusing on new employee hiring procedures. After hiring, it's essential to complete specific paperwork before the employee begins work and receives their first paycheck. Key forms required by federal and state laws include the Form W-4, which is necessary for federal income tax withholding, and must be completed by all new hires. Proper record-keeping is crucial, as federal, state, and local agencies may audit employee records for various reasons. Jenny emphasizes the importance of understanding these requirements to ensure compliance.