To be clear, you're looking for "control" joints, not expansion joints. Control joints are inside the perimeter of the slab and are used to "control" cracking. Cracks will tend to form hidden within the joint versus in the rest of the slab.
Joint should be 1/4 the depth of the slab. So in your case 1-1/2" deep.
As elsenei said, they can be saw cut shortly after the slab has initially cured (up to 1 day). Or they can be hand formed with a tool. Saw cut joints tend to leave a nicer edge better for caulking to make it virtually invisible.
Are they necessary? No...but you may get some cracking overtime. I chose to not cut any joints in my 30x30 slab. I have some minor cracking in a couple spots, but they're hidden by epoxy. I wanted a smooth floor without joints so I could roll stands, jacks, etc. around without trouble. The big reason I didn't want any joints was due to my lift install requirements which required the joints to be at least 2-3 feet (can't remember exact spec) away from the lift post....not possible in my layout.