9. EMPLOYEES INDIVIDUAL LEDGER SHEET (Earning
 Record)-Form FA-13P
 This form (FA-13P) is to be used for employees of lunch-
rooms, school stores, summer schools, or extra help at school, for
employees not on the regular county board of public instruction
payroll.
 Part 5P, Circular "E" Employer's Tax Guide, page 4 de-
fines employee as:
 Every individual who performs services subject to the will
 and control of an employer, both as to what shall be done and
 how it shall be done, is an employee for purposes of withholding
 taxes. It does not matter that the employer permits the em-
 ployee considerable discretion and freedom of action, so long
 as the employer has the legal right to control both the method
 and the result of the services.
 Page 9 of this tax guide specifically includes students working
for school, college or university as employee subject to withhold-
ing taxes.
 An Employees' Individual Ledger Sheet should be maintained
for each employee as a record of his/her earnings. If there are
several employees, a summary Form FA-13P should be prepared.
This summary serves two purposes:
 1. As proof of correct postings to the employees' individual
 earnings records
 2. As the basis for preparing Employer's Quarterly Tax Re-
 turns (Form 941)

 Every employer subject to these taxes is assigned a nine-
digit identification number by the District Director of Internal
Revenue. A school which has not applied for an identification
number should get an application Form SS-4, and file it with the
District Director of Internal Revenue, providing that it is the
policy of the school to employ personnel.

 New employees should be asked to complete a Withholding
 Exemption Certificate Form W4 on or before commencement of
 employment. Employers are required to allow exemptions to
 each employee on the basis of the certificate signed by the em-
 ployee. If an employee fails to furnish a certificate, the employer
 is required to withhold tax as if the employee had claimed no
 withholding exemptions.