Small Business Legal Guide

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Government Documents

• Circular E, Employer's Tax Guide (IRS Publication 15) This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, and paying employment taxes. It defines who is an employee and explains the forms you must give your employees, those your employees must give you, and those you must send to the IRS and SSA. Provided by the Internal Revenue Service in PDF format.
• Employer's Supplemental Tax Guide (IRS Publication 15-A: Supplement to Circular E, Employer's Tax Guide, Publication 15) Employee or Independent Contractor? 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. Provided by the Internal Revenue Service in PDF format.
• Contingent Workers As employers seek new ways to make the employment relationship more flexible, they have increasingly relied on a variety of arrangements popularly known as "contingent work." The use of independent contractors and part-time, temporary, seasonal, and leased workers has expanded tremendously in recent years. From the Department of Labor, Commission on the Future of Worker-Management Relations.

Web Sites

• Employee or Contractor? With the increase in usage of contract labor has come increased attention to the subject by the Internal Revenue Service and the various state employment departments. They are viewing the increased usage of contract labor with suspicion and fear that companies are using contract labor for a different, more subversive reason: to avoid the withholding and payment of payroll taxes. So be careful, one man's contract laborer is often another man's employee. Article from www.payroll-taxes.com.
• Employee or Independent Contractor? Nice chart that outlines and compares the 20 factor test. From Financial Tax Management Network, Inc.
• Employee vs. Independent Contractor: How would the IRS Classify You? An employer must generally withhold income taxes, withhold and pay social security and Medicare taxes, and pay unemployment taxes on wages paid to an employee. An employer does not generally have to withhold or pay any taxes on payments to independent contractors. From smalloffice.com.