Meeting/Event Information

This session will cover Chapter 1 of the Payroll Source - The Employer-Employee Relationship

1.1    Importance of the Determination.........................................................................................................1-2
1.2    Employee vs. Independent Contractor.....................................................................................1-2
1.2‑1   Common Law Test..................................................................................................................1-3
1.2‑2   Reasonable Basis Test..............................................................................................................1-6
1.3    Employment Status Determined by Law...........................................................................................1-11
1.3‑1   Statutory Employees..............................................................................................................1-11
1.3‑2   Statutory Nonemployees........................................................................................................1-12
1.4    Temporary Help Agency Employees..................................................................................................1-13
1.5    Other Third‑Party  Arrangements—Leased Employees, PEOs, Statutory Employers, PayerAgents........................1-13
1.6    Employees Under Other Federal and State Laws...............................................................................1-18
1.6‑1   Fair Labor Standards Act......................................................................................................1-18
1.6‑2   State Wage‑Hour  Laws.........................................................................................................1-20
1.6‑3   State Income Tax Withholding Laws....................................................................................1-20
1.6‑4   State Unemployment Insurance Laws...................................................................................1-21
1.6‑5   State Disability Insurance Laws............................................................................................1-22
1.7    Worker Misclassification: Enforcement and Penalties........................................................................1-23
1.7‑1   IRS Penalties.........................................................................................................................1-23
1.7‑2   IRS Enforcement Efforts......................................................................................................1-23
1.7‑3   FLSA Complaints Filed With the Department of Labor.....................................................1-27
1.7‑4   State Unemployment Agencies..............................................................................................1-28
1.8    Proof of the Right to Work in the U.S................................................................................................1-28
1.9    New Hire Reporting...........................................................................................................................1-46
1.10   Review Questions and Exercises........................................................................................................1-59