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Accounting

Chapter 2  - Principles of payroll administration

TABLE OF CONTENTS  
DETERMINING A WORKER'S STATUS 201
The Employee 202
Leased Employees and Temporary Help Agencies 203
Independent Contractors 204
Independent Contractor vs. Employee 207
Common-Law Employee vs. Statutory Employee 208
WHO IS AN EMPLOYEE UNDER FEDERAL AND STATE LAWS: 211
Internal Revenue Service 212
Wage and Hour Division 213
State Employment Commissions 214
State Wage and Hour Commissions 215
Faulty Assumptions 217
IRS Rulings 219
THE CONSEQUENCES OF IMPROPER WORKER CLASSIFICATION 222
Special Tax Assessments 223
Wage-Hour Penalties 224
State Employment Commission Penalties 225
Other Consequences 227
HOW NONCOMPLIANCE IS DETECTED 228
Avoiding Unintentional Noncompliance 229
PAYROLL COST-CONTROL OPTIONS 231
The "Disposable Employee" 232
Reduced Hours During Slow Periods 233
The "Floating Employee" 234
Employee Leasing and Temporary Help 235
CHAPTER SUMMARY 291
REVIEW QUESTIONS 292
   
FIGURES:  
2.1:  The IRS Form SS-8 212
2.2:  California Worker Status Questionnaire 214
2.3:  The IRS Form 4669 -- Statement of Payments Received 223
2.4:  The IRS Form 4670-- Request for Relief from Payment of Income Tax  
        Withholding 223

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WHO ARE EMPLOYEES