Must a record be kept of an employee's eligibility to work in the United States?

Yes. The Immigration Reform and Control Act of 1986 requires all employers, no matter how small, to verify that a new hire is either a United States citizen or is an alien entitled to work in the United States. Verification of an employee's work authorization is done on U.S. Citizenship and Immigration Service (USCIS) Form I-9, Employment Eligibility Verification, which must be retained and made available for inspection at the request of government officials.

Form I-9 retention requirements are discussed at ¶11,135. Questions and answers about I-9 forms can be found at ¶36,250; a sample form appears at ¶36,255.