Employers are not required to and should not complete Form I-9 for subcontractors who provide services to the employer. However, in instances where the employer contracts or subcontracts to obtain the labor of an alien in the United States knowing that the alien is an unauthorized alien, the employer shall be considered to have “hired” the alien for employment in the United States in violation of the Immigration and Nationality Act. We strongly recommend that employers ensure that their agreements with subcontractors clearly set forth the subcontractors’ obligations relating to immigration law compliance and provide for indemnifi cation and attorneys’ fees in the event the employer is prosecuted for noncompliance with the law.