Working With Independent Contractors

by Fishman, Stephen

• ISBN13: 9781413306576
• ISBN10: 1413306578
• Edition: 6th
• Format: Paperback
• Copyright: 2008-08-01
• Publisher: Nolo

Summary

Get the legal lowdown on how to beef up your workforce without risking the ire of the IRS.

Author Biography

Stephen Fishman is the author of many Nolo books, most recently Tax Deductions for Professionals. Other titles include Deduct It!, Every Landlord's Tax Deduction Guide and Home Business Tax Deductionsùplus many other legal and business books. He received his law degree from the University of Southern California in 1979. After time in government and private practice, he became a full-time legal writer in 1983.

Table of Contents

Your Legal Companion for Working With Independent Contractors	p. 1
Benefits and Risks of Working With Independent Contractors	p. 3
Benefits of Using Independent Contractors	p. 4
Risks of Using Independent Contractors	p. 7
The Common Law Test	p. 11
When a Legal Test Is Necessary	p. 12
The Right of Control Is Key	p. 14
Factors for Measuring Control	p. 15
How the IRS Classifies Workers	p. 25
Four Steps to Classification Under the IRS Rules	p. 26
Check Statutory Independent Contractor Rules	p. 29
Analyze the Worker Under the Common Law Test	p. 32
Check Statutory Employee Rules	p. 50
Check the Safe Harbor Rules	p. 56
IRS Audits	p. 71
Why Audits Occur	p. 72
Audit Basics	p. 72
The Classification Settlement Program	p. 78
IRS Assessments for Worker Misclassification	p. 81
Penalties for Worker Misclassification	p. 85
Interest Assessments	p. 87
Criminal Sanctions	p. 87
Retirement Plan Audits	p. 88
Worker Lawsuits for Pensions and Other Benefits	p. 89
State Payroll Taxes	p. 91
State Unemployment Compensation	p. 92
State UC Classification Tests	p. 94
State Disability Insurance	p. 104
State Income Taxes	p. 105
Workers' Compensation	p. 107
Basics of the Workers' Compensation System	p. 108
Who Must Be Covered	p. 110
Exclusions From Coverage	p. 110
Classifying Workers for Workers' Compensation Purposes	p. 112
If Your Workers Are ICs	p. 122
Obtaining Coverage	p. 124
Hiring Household Workers and Family Members	p. 125
Household Workers	p. 126
Family Members as Workers	p. 136
Labor and Antidiscrimination Laws	p. 141
Federal Wage and Hour Laws	p. 142
Federal Labor Relations Laws	p. 147
Family and Medical Leave Act	p. 148
Antidiscrimination Laws	p. 148
Worker Safety Laws	p. 151
Immigration Laws	p. 152
Intellectual Property Ownership	p. 153
What Is Intellectual Property?	p. 154
Laws Protecting Intellectual Property	p. 154
Copyright Ownership	p. 155
Trade Secret and Patent Ownership	p. 161
Strategies for Avoiding Trouble	p. 163
Hiring Incorporated Independent Contractors	p. 164
Employee Leasing	p. 170
Procedures for Working With Independent Contractors	p. 177
Before Hiring an IC	p. 178
While the IC Works for You	p. 181
After the IC's Services End	p. 184
Independent Contractor Agreements	p. 193
Using Written Agreements	p. 195
Drafting Agreements	p. 197
Essential Provisions	p. 201
Optional Provisions	p. 220
Sample IC Agreement	p. 224
Agreements for Specialized ICs	p. 229
Help Beyond This Book	p. 233
Finding and Using a Lawyer	p. 234
Help From Other Experts	p. 236
Doing Your Own Legal Research	p. 237
Appendixes
How to Use the CD-ROM	p. 245
Installing the Form Files Onto Your Computer	p. 246
Using the Word Processing Files to Create Documents	p. 247
Forms on the CD-ROM	p. 249
Contractor's Screening Documents	p. 251
Independent Contractor Questionnaire	p. 253
Documentation Checklist	p. 255
Worker Classification Checklist	p. 257
Index	p. 261
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