Employee or independent contractor? Consider these factors

Description

Abstract: For-profit companies aren’t the only organizations that struggle with whether their workers should be treated as employees or independent contractors. Nonprofits also can harbor uncertainties about whether workers are employees for whom they must withhold and pay Social Security, Medicare and unemployment taxes. This article explains key considerations regarding the independent contractor vs. employee question. And it discusses how the IRS and the courts evaluate three basic factors that establish the employer’s degree of control over a worker.