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Misclassifications Employee vs Independent Contractor - IRS Guideline

HR Consultant 2012.03.11 00:34 Views : 924

IRS Guidelines:

 

1) Is there a written contract outlining nature of relationship?

2) Does worker receiver employer sponsored benefits?

3) How permanent is the working relationship?

4) Does worker have set hours of work?

5) Can employer mandate location of where services performed?

6) Has worker made significant personal investment in his/her business?

7) Can worker provide services to more than one business at a time?

8) Is worker required to submit status reports?

 

** 조금이라도 의심이 간다면, employee로 처리하시는것이 안전합니다.

6) 개인적으로 그 business에 중대한 투자를 하고 있는지 점검하십시요.

7) 만약에 금주 1주일은 귀사를 위하여, 그리고 다음주 부터는 다른 회사들을 돌아다니며, 일을 해주고 있다면, independent contractor가 맞습니다만, 줄곧, 귀사만을 위하여 정해진 기간동안 일을 해야 한다면, 당연 employee로 고용하여, payroll tax를 내야 합니다.

 

좀더 정확한 정보는 별첨 test를 통하여 해 보신 후, 결정하시기 바랍니다.

 

** 상기 내용은 무단 복제를 금합니다.

** 상기 내용에 따른 모든 Liability 본인에게 있음을 알려드립니다.

** Counsel은 법률 자문이 아닙니다. 따라서 소송에 관련된 건은 전문 변호사와 상담하시는것이 좋겠습니다.

** 추가 질문이 있는 경우에는 아래에 댓들을 달아주시면 회신드리겠습니다.

 

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