Transcription of worker classification pamphlet
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PRESENT LAW AND BACKGROUND RELATING TO worker classification FOR FEDERAL TAX PURPOSES Scheduled for a Public Hearing before the SUBCOMMITTEE ON SELECT REVENUE MEASURES and the SUBCOMMITTEE ON INCOME SECURITY AND FAMILY SUPPORT of the HOUSE COMMITTEE ON WAYS AND MEANS on May 8, 2007 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION May 7, 2007 JCX-26-07 i CONTENTS Page INTRODUCTION .. 1 I. worker classification RULES .. 2 A. Present 2 B. Reasons for Misclassification of Workers .. 8 II. EFFECT OF MISCLASSIFICATION ON FEDERAL 10 III. ALTERNATIVE METHODS OF CLASSIFYING 12 A. General Issues .. 12 B. Issues Under Specific Proposals .. 14 1 INTRODUCTION The Subcommittee on Income Security and Family Support and the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means have scheduled a joint public hearing for Tuesday, May 8, 2007, on the effects of misclassifying workers as independent contractors.
the term “employee” to include any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee. ... The right to discharge a worker is a factor indicating that the worker is an employee. 20. Right to terminate: ...
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