independent_contractor_guide

independent_contractor_guide - Employee vs. Independent...

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Employee vs. Independent Contractor Below are the current guidance developed by the IRS & used in their course for agents. This training guide reshuffled the” twenty factors under the common law control rules” that were used for many years. The guide focuses on three categories of evidence – behavioral control, financial control, and relationship of the parties. They help employers correctly classify workers as employees or independent contractors. They also help independent contractors determine if they've been correctly classified or not. Common-Law Rules To determine whether an individual is an employee or an independent contractor under the common law, the relationship of the worker and the business must be examined. All evidence of control and independence must be considered. In any employee- independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered. Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties as shown below. (1) Behavioral control. Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and
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independent_contractor_guide - Employee vs. Independent...

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