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Employee Definition Internal Revenue Service

Dunlap Bennett & Ludwig PLLC

The Department Of Labor’s New Rule: Employee Versus Independent Contractor?

In the dynamic landscape of federal regulations, significant changes have emerged in 2024 that businesses need to be aware of. One of these changes includes the redefining of the classification of “independent contractors”...more

Dunlap Bennett & Ludwig PLLC

Considerations When Hiring Employees Or Independent Contractors

If you are thinking about going into business or are already in business, the task of hiring for your business can be quite daunting. There are several things to consider before hiring an employee or an independent...more

Foley & Lardner LLP

Common Diligence Issues for Startup and Emerging Technology Companies

Foley & Lardner LLP on

As an emerging or startup technology company seeking funding, your focus is likely on your product - it is the core of your business. That being said, how you protect your technology and set up the company that owns it can be...more

Rumberger | Kirk

Out with the New: Rescission of DOL 2021 Rule Could Make Independent Contractors Full-Time Employees

Rumberger | Kirk on

A newly proposed federal regulation could flip the script for employers across the country that utilize independent contractors in day-to-day business. A proposed rule by the Department of Labor Wage and Hour Division was...more

Warner Norcross + Judd

What’s Old Is New Again: DOL Proposes a Sort-of-New Employee v. Independent Contractor Rule

Warner Norcross + Judd on

Here we go again! It seems like lately, every time a new presidential administration is elected, we get new rules that overturn existing rules that often go back to other, even older rules....more

Woods Rogers

Worker Misclassification: Getting Right with the IRS

Woods Rogers on

About a year ago, I wrote an article on Virginia’s new initiative to address worker misclassification regarding employment and income taxes. The Virginia program is an enforcement initiative backed by substantial penalties....more

Freeman Law

Section 530 and IRS Employment Tax Audits: Worker Classification and Relief

Freeman Law on

Worker Classification and Section 530 Relief - Employers are required to pay employment taxes to the IRS. Generally, these payments consist of two portions: the employee’s portion of FICA and income taxes and the employer’s...more

Freeman Law

Worker Classification: Employee or Contractor?

Freeman Law on

Worker classification is one of the most common, recurring tax disputes.   At its most basic level, the question boils down to this: Is the worker an employee or an independent contractor?  The risks of getting it wrong can...more

Foley & Lardner LLP

Benefits Issues That Arise Upon Misclassification of Employees

Foley & Lardner LLP on

Worker classification is an area of major concern for employers of all sizes. Misclassification of workers as independent contractors has labor and employment ramifications as well as employee benefits ramifications. Guidance...more

Woods Rogers

Virginia Tax Department Focus on Worker Misclassification

Woods Rogers on

Effective January 1, 2021, Virginia’s General Assembly added several new provisions to the Virginia Tax Code, Title 58.1 of the Code of Virginia (the “Code”), to address concerns raised by the Virginia Department of Taxation...more

Burr & Forman

2021 Update – IRS Misclassifications and Costly Penalties: Independent Contractor or Employee

Burr & Forman on

The IRS maintains its own test for classifying independent contractors.  Misclassification may result in expensive penalties to the employer. Independent contractor rules have been the source of a fair amount of media...more

Sheppard Mullin Richter & Hampton LLP

U.S. Department of Labor Announces Withdrawal of Trump-Era Independent Contractor Rule

On May 5, 2021, the U.S. Department of Labor (“DOL”) announced it is officially withdrawing, effective May 6, 2021, the rule promulgated under the Trump administration addressing the standard to determine whether an...more

Spilman Thomas & Battle, PLLC

One Rule to Guide Them All: West Virginia Legislature Enacts Uniform Rule for Distinguishing Independent Contractors from...

For years, West Virginia businesses have had to consider varying standards for determining whether a worker is considered an employee or an independent contractor by state agencies. The West Virginia Legislature has attempted...more

Ballard Spahr LLP

DOL Publishes Proposed ‘Independent Contractor’ Rule

Ballard Spahr LLP on

The U.S. Department of Labor (DOL) yesterday issued a proposed rule addressing when a worker will be an independent contractor (rather than an employee) under the Fair Labor Standards Act (FLSA). Under the proposal, the...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - New Virginia Laws Impacting Worker Classification

Williams Mullen on

On the latest episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by David Burton, partner with Williams Mullen’s Labor, Employment and Immigration Section, to discuss some very important changes to...more

Robins Kaplan LLP

Financial Daily Dose 8.21.2020 | Top Story: Court Stays CA Gig-Worker Law; Uber and Lyft to Keep Operating in State During Appeal

Robins Kaplan LLP on

A state appeals court in California has preempted Uber and Lyft’s threatened state-wide shutdown over a new state law ordering them to reclassify their drivers as employees by “allowing them to continue operating [under their...more

Littler

Restructuring Operations in the Wake of California AB 5? Don’t Overlook the Tax Implications

Littler on

Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more

Bradley Arant Boult Cummings LLP

The More Things Change, the More They Remain the Same: Worker Classification in the Gig Economy - Labor & Employment Newsletter

What Is the “Gig Economy”? The “gig economy” is the catchall term for an ever-growing range of temporary, flexible, autonomous work arrangements that are often enabled by technology platforms, such as websites or apps that...more

Burr & Forman

IRS Misclassifications and Costly Penalties: Independent Contractor or Employee?

Burr & Forman on

Failing to properly classify an individual as an independent contractor can result in expensive penalties to the employer – imposed by both the United States Department of Labor and the Internal Revenue Service. As it...more

McDermott Will & Emery

Timely Actions – Highly Compensated Excise Tax Deadline Imminent

McDermott Will & Emery on

As an update on an important matter that we raised during McDermott’s May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline for filing Form 4720...more

Foodman CPAs & Advisors

IRS is on to Self-Employed Taxpayers

On February 14, 2019, the TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION (TIGTA) released the Report “Expansion of the Gig Economy Warrants Focus on Improving Self-Employment Tax Compliance”. ...more

Fisher Phillips

Could Congress Soon Swoop In To Aid The Gig Economy?

Fisher Phillips on

Reports out of Washington, D.C. indicate that gig economy businesses could be in for an end-of-the-year treat in the form of game-changing legislation. Chris Opfer and Tyrone Richardson of Bloomberg BNA report that Senate...more

Fisher Phillips

Could A Proposed Federal Law Solve The Misclassification Riddle?

Fisher Phillips on

For years, businesses have struggled with properly identifying workers as either independent contractors or W-2 employees. The hundreds of thousands of jobs created by the gig economy have complicated matters even further....more

Jackson Lewis P.C.

New Bill Could Add Safe Harbor To Definition Of Employee

Jackson Lewis P.C. on

In the employee benefits world, a lot can hang on an individual’s classification as an employee. Whether someone is a leased employee, an independent contractor, or a member of the rank and file can have a dramatic impact on...more

Gray Reed

Landmen as Independent Contractors: Is the government’s voluntary settlement program too good to pass up?

Gray Reed on

The days of the lone landman driving around the back roads taking leases and visiting courthouses are becoming a thing of the past. Though there are still a few independent landmen who fit this mold, clients have demanded...more

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