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.
IRS, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding resource Forms OCEG Reviewed
For a determination of worker status.
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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
The legal difference between a contractor and an employee can be tough to determine, and getting it right has just become more important: The IRS will up its vigilance on the issue for the 2007 tax year. BNET, March 2008
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BLS, What is an employee? The answer depends on the Federal law. (2002) resource Articles Member contributionOCEG Reviewed
The classification of a worker as either an employee or an independent contractor can have significant consequences.
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BLS, Contingent Workers Supplement resource Research / Studies Member contributionOCEG Reviewed
This summary report provides a brief history of the Contingent Work Supplement (CWS) to the February 1995 Current Population Survey (CPS). The CWS was the first survey ever to collect information directly from workers on whether they held "contingent" jobs; that is, jobs which were structured to last only a limited period of time.
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GAO Report, Improved Outreach Could Help Ensure Proper Worker Classification (July 2006) resource Research / Studies Member contributionOCEG Reviewed
Millions of U.S. workers participate in “contingent” employment, such as temporary or part-time work, and not in permanent or full-time jobs. The Department of Labor (DOL) enforces several labor laws to protect these and other workers, including the Fair Labor Standards Act (FLSA), which provides minimum wage, overtime pay, and child labor protections.
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Are Your Independent Contractors Really Employees? Under Some Laws They Will Be Treated As Such (2003) resource Articles Member contributionOCEG Reviewed
This article, posted by FindLaw, discusses the IRS requirements and classification of independent contractors, and possible risks to employers.
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Negotiating the Hidden Hazards of Hiring Contingent Workers - FindLaw Article (1999) resource Articles Member contributionOCEG Reviewed
This article highlights a few of the risks involved with the use of contingent workers, especially regarding the fact that employers often assume, incorrectly, that they have no legal obligations to temporary, leased, or outsourced workers. Posted in FindLaw's Topic Library.
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