Working With Independent Contractors

by Fishman, Stephen; Lee, JinAh

• ISBN13: 9781413313987
• ISBN10: 1413313981
• Edition: 7th
• Format: Paperback
• Copyright: 2011-08-03
• Publisher: Ingram Pub Services

Summary

Hiring an independent contractor can incur the wrath of the IRS if employers aren't careful. Fortunately, with this book, employers have all the information they need to: assess who qualifies as an independent contractor, hire ICs without risking an audit, retain ownership of intellectual property when using ICs, handle an IRS audit, take advantage of the IRS' "Safe Harbor" law

Author Biography

Stephen Fishman is the award-winning author of Nolo's Deduct It! Lower Your Small Business Taxes, Working for Yourself and many more plain-English legal books.

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. 8
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. 29
Four Steps to Classification Under the IRS Rules	p. 30
Check Statutory Independent Contractor Rules	p. 35
Analyze the Worker Under the Common Law Test	p. 38
Check Statutory Employee Rules	p. 62
Check the Safe Harbor Rules	p. 70
IRS Audits	p. 89
Why Audits Occur	p. 90
Audit Basics	p. 90
The Classification Settlement Program	p. 98
IRS Assessments for Worker Misclassification	p. 101
Penalties for Worker Misclassification	p. 108
Interest Assessments	p. 110
Criminal Sanctions	p. 111
Retirement Plan Audits	p. 111
Worker Lawsuits for Pensions and Other Benefits	p. 113
State Payroll Taxes	p. 115
State Unemployment Compensation	p. 116
State UC Classification Tests	p. 119
State Disability Insurance	p. 131
State Income Taxes	p. 133
Workers'Compensation	p. 135
Basics of the Workers' Compensation System	p. 136
Who Must Be Covered	p. 139
Exclusions From Coverage	p. 139
Classifying Workers for Workers' Compensation Purposes	p. 143
If Your Workers Are ICs	p. 154
Obtaining Coverage	p. 157
Hiring Household Workers and Family Members	p. 159
Household Workers	p. 160
Family Members as Workers	p. 173
Labor and Antidiscrimination Laws	p. 177
Federal Wage and Hour Laws	p. 178
Federal Labor Relations Laws	p. 185
Family and Medical Leave Act	p. 186
Antidiscrimination Laws	p. 187
Worker Safety Laws	p. 190
Immigration Laws	p. 191
Intellectual Property Ownership	p. 193
What Is Intellectual Property?	p. 194
Laws Protecting Intellectual Property	p. 194
Copyright Ownership	p. 196
Trade Secret and Patent Ownership	p. 203
Strategies for Avoiding Trouble	p. 205
Hiring Incorporated Independent Contractors	p. 206
Employee Leasing	p. 214
Procedures for Working With Independent Contractors	p. 223
Before Hiring an Ic	p. 224
While the Ic Works for You	p. 229
After the Ic's Services End	p. 233
Independent Contractor Agreements	p. 245
Using Written Agreements	p. 247
Drafting Agreements	p. 249
Essential Provisions	p. 255
Optional Provisions	p. 281
Sample Ic Agreement	p. 286
Agreements for Specialized Ics	p. 292
Help Beyond This Book	p. 297
Finding and Using a Lawyer	p. 298
Help From Other Experts	p. 301
Doing Your Own Legal Research	p. 302
Appendixes
How to Use the Interactive Forms	p. 311
Editing Your Document	p. 312
List of Forms	p. 313
Contractor's Screening Documents	p. 315
Independent Contractor Questionnaire	p. 317
Documentation Checklist	p. 319
Worker Classification Checklist	p. 321
Index	p. 325
Table of Contents provided by Ingram. All Rights Reserved.