GAO, Employee Misclassification: Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention (2009) resource Research / Studies OCEG Reviewed
Summary: When employers improperly classify workers as independent contractors instead of employees, those workers do not receive protections and benefits to which they are entitled, and the employers may fail to pay some taxes they would otherwise be required to pay.
U.S. Employment/Labor: Contingent Workforce Domain Supplement resource Standards and Guidelines OCEG Reviewed
This Supplement addresses the risks and compliance issues that arise when employing a contingent workforce.
Employment/Labor (U.S.) group
Welcome to the U.S. Employment & Labor community group. This group addresses all GRC issues that arise for companies that must address employment and labor requirements and risks in the United States. In addition, there are several community groups that address specific aspects of employment as they arise both in the U.S. and globally.
IRS, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding resource Forms OCEG Reviewed
IRS, Publication 15-A (1/2010), Employer's Supplemental Tax Guide resource Agency Guidances OCEG Reviewed
Pub 15a gives detailed information on how the IRS classifies workers, with helpful hypothetical examples.
How to Manage Independent Contractors (2008) resource Articles OCEG Reviewed
BLS, What is an employee? The answer depends on the Federal law. (2002) resource Articles Member contributionOCEG Reviewed
BLS, Contingent Workers Supplement resource Research / Studies Member contributionOCEG Reviewed
GAO Report, Improved Outreach Could Help Ensure Proper Worker Classification (July 2006) resource Research / Studies Member contributionOCEG Reviewed
Are Your Independent Contractors Really Employees? Under Some Laws They Will Be Treated As Such (2003) resource Articles Member contributionOCEG Reviewed
