Monday, June 3, 2013

What are the common law rules for determining whether a service provider is an employee or an independent contractor?

ABA Tax Accounting | Payroll Service for Small Businesses | St. Paul, MN Accounting Firm

Payroll Service For Small Businesses - The common law tests are subject to various formulations but control by the service recipient over the service provider is the primary factor that establishes an employer-employee relationship. The IRS has provided 20 factors indicating whether sufficient control is present to establish an employer-employee relationship, including whether full-time work is required and the amount of instruction given to the service provider. The degree of importance of each factor varies depending on the occupation of the service provider and the factual context in which the services are performed. Considering a Tax Professional? For no obligation free consultation contact us today!
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