What matters is that you have the right to control the details of how the services are performed. This is so even when you give the employee freedom of action. Under Common-Law Rules, anyone who performs services for you is your employee if you can control what will be done and how it will be done. Government Workers: For most workers, Common-Law Rules are applied to determine whether someone is an employee or an independent contractor. See Internal Revenue Code section 3509 for more information. State of Florida’s link to Section 218 Agreement and Modifications for state and local government employersĬonsequences of Treating an Employee as an Independent Contractor: If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. IRS link to Section 218 Agreements and Social Security Coverage (See IRS Publication 963, Chapter 4 - Determining Worker Status.)
If a position is covered by the Section 218 Agreement, any worker who holds that position is an employee and subject to social security and Medicare tax under the terms of the agreement. Workers Covered by a Section 218 Agreement: State and local government employees may be covered by a voluntary agreement between their state and the Social Security Administration (SSA) to provide social security coverage for workers.
1099 reimbursed expenses independent contractor how to#
Independent Contractor Determinations How to Determine if a Worker is an Independent Contractor Fleet Management and Federal Property Assistanceįlorida Division of Administrative Hearings
0 kommentar(er)
