Yes, a DBA can have employee (s) in the United States. The term DBA means “doing business as.” In most cases, this is a person who is “doing business as” a company, and is using a company name for all public branding and marketing. This is also called a sole proprietorship.
A sole proprietorship may sound like a single person venture, but it can have employees. Although this sort of business structure is owned and managed by a single person, there are no other restrictions on the business itself, including the hiring of workers.
While most DBA businesses are sole proprietorships, it is possible for a corporation to file a DBA, as well. This means the corporation is operating under a different name than it was filed as with the secretary of state. Typically, owners manage their sole proprietorships under their personal name. However, they may use an assumed or fictitious name, also called a doing business as (DBA) name, by filing paperwork with the appropriate jurisdiction.
However, since states do not consider sole proprietorships and their owners as separate entities, the owner reports all income and losses to the business on his or her personal income taxes. Note that this also entails that any liabilities incurred by the business are also the liabilities of the owner. If the business has workers, any money paid is a deductible business expense.
Also note that every business, including a sole proprietorship, that wishes to hire staff is expected to first obtain employer identification number (EIN). This normally involves registering with the Internal Revenue Service as an employer. The business can obtain an EIN immediately by applying online. Alternatively, a business can apply for an EIN by fax or mail.
The EIN functions as a Social Security number for the business. The business uses it for tax filings and other business purposes, such as opening a bank account. The business also registers separately with state tax authorities and possibly a state labor agency.