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Many a small business has been able to survive for months – or even years – without employees. In some cases, the owners do all the work. In other cases, they get help from independent contractors. Then one day the owners decide they really do need employees if their business is to thrive and grow.

So when that day comes, what steps should you take to do it right? The following checklist gives the basics. It can also help you if you’ve already started hiring workers, and want to make you sure not missing anything.

1. Get an Employer Identification Number

The IRS and many state tax departments use this number to track employment taxes. If your business doesn’t already have a number, go to the IRS Web site, irs.gov, and look for Form SS-4.

The instructions are there too. You can fill in the form online and submit it electronically. Or, if you prefer, you can submit it by mail or fax.

Technically, if you’re a sole proprietor, you can use your Social Security number instead of an Employer ID Number. It’s usually better to get a separate number for your business.

2. Write Job Descriptions

Focus on qualifications: the skills, education, experience, and licensing that are needed for the job. Then turn to the essential job functions – the core of the job.

You don’t to exclude someone from consideration just because the person can’t perform some marginal job duty. (To do so would violation the Americans with Disabilities Act.)

It’s OK to identify some non-essential duties – things are desirable but not strictly required. Typing, for example, may be a desirable skill but not a necessity.

3. Put Together a Job Application

A standard form makes it simple to compare applicants. Cover the applicant’s educational and employment history. Avoid unlawful questions. Some examples:

• “How old are you?” (But you can ask, “Are you 18 years old or older?” – if you need to learn if the applicant is legally old enough to work.)
• “Have you ever been arrested?” (But you can ask, “Have you ever been convicted of any crime?”)
• “Do you rent or own?” (But you can ask, “How long have you lived in this city?”)

4. Interview Applicants

Write down your questions so you can ask everyone the same thing. Stick to the applicant’s skills and work history – and to your workplace rules. Avoid personal inquiries. Let’s say you’re worried that an applicant may have young kids and may spend lots of time talking to them on the phone. Don’t ask: “Do you have children?” Or “Who watches the kids when you’re at work?” But you can safely say: “We don’t allow personal calls during work hours. Do you have a problem with that?”