“1. Instructions: If the person for whom the services are performed has the right to require compliance with instructions, this indicates employee status.
2. Training: Worker training (e.g., by requiring attendance at training sessions) indicates that the person for whom services are performed wants the services performed in a particular manner (which indicates employee status).
3. Integration: Integration of the worker’s services into the business operations of the person for whom services are performed is an indication of employee status.
4. Services rendered personally: If the services are required to be performed personally, this is an indication that the person for whom services are performed is interested in the methods used to accomplish the work (which indicates employee status).
5. Hiring, supervision, and paying assistants: If the person for whom services are performed hires, supervises or pays assistants, this generally indicates employee status. However, if the worker hires and supervises others under a contract pursuant to which the worker agrees to provide material and labor and is only responsible for the result, this indicates independent contractor status.”
Read all 20: IRS Worker Classification – What Is The Common Law Test? – Looper Reed & McGraw, P.C.>>
More on worker classification:
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- IRS Provides Additional Favorable Guidance on Recently Modified Voluntary Classification Settlement Program – McDermott Will & Emery
- Crowdsourced Workers: Are They Employees or Independent Contractors? – Barger & Wolen
- Do You Want to Start A Business? Top 10 Questions & Answers For Business Start-Ups – Scott Legal Services, P.C.
- New Tax Court Decision Highlights Need for Construction Contractors to Consider Expanded IRS Voluntary Worker Classification Settlement Program – Bradley Arant Boult Cummings LLP
- Dog Days (of Winter) are Over: Audits for Worker Misclassification On Increase – Pullman & Comley, LLC
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- IRS Expands VCSP Program – Akerman Senterfitt
- How to Survive the Department of Labor’s Wage and Hour Enforcement – Spilman Thomas & Battle, PLLC
- Who is an employee and who is an independent contractor under the employer mandate provisions of the Affordable Care Act (ObamaCare)? – Barger & Wolen
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