- Who controls when, where, and how the work is to be done?
- Who sets the working schedule?
- Is the payment by the hour or by the job?
- Whose tools will be used to accomplish the work?
- Does the contractor provide services to the general public?
Since independent contractor payments are not subject to payroll taxes, there is a temptation to classify some employees as independent contractors when they should not be. The IRS uses certain criteria to help determine who should be classified as an employee subject to payroll taxes and eligible for employee benefits. Some considerations include:
Stay up-to-date with the latest in tax and accounting news by signing up for our monthly e-newsletter.
RLH CPAs & Business Advisors, LLC
All Rights Reserved
© Copyright 2018 | Maryland Permit 801
SIGN UP TO RECEIVE OUR MONTHLY NEWSLETTER.
Receive Tax Tips and Latest News Directly In Your Inbox!
Website Design by
Crawford Designs, LLC