the factory supervisor interviews and hires all job applicants. the new employee prepares a W-4 form [employee's withholding exemption certificate] and give it to the supervisor. the supervisor writes the hourly rate of pay for the new employee in the corner of the W-4 form and then gives the form to the payroll clerk as notice that a new worker has been hires. the supervisor verbally advised the payroll department of any subsequent pay raises.