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In this HR tutorial, Jenny Stone from HR Shield addresses common questions faced by small and mid-sized business owners regarding HR issues. She emphasizes the importance of proper paperwork for newly hired employees, which must be completed before they start working or receive their first paycheck. Key forms required under federal and state laws include the W-4 for federal income tax withholding, which all new hires must complete. Additionally, retaining accurate employee records is crucial, as audits by federal, state, and local agencies could occur for various reasons.