TELESEMINAR: Employees v. Independent Contractors: Employment & Tax Law Issues – A National Perspective
June 27, 2013
12:00 – 1:00 p.m.
1.00 MCLE hours
As employers seek to outsource a greater share of their work to independent contractors or other firms, they hope to avoid certain tax, health care and employment law obligations. If a worker is properly classified as an independent contractor for tax law purposes, an employer is relieved of certain employment tax liability and may not, under the new health care law, have to provide certain health care benefits. Similarly, if a worker is properly classified as an independent contractor for employment law purposes, employers may not have the same measure of liability for contractor violations of EEO and other laws as for employees. However, the benefits under tax and employment law are not as categorical as widely believed. This program will discuss how federal tax and employment law classify workers as employees or independent contractors and the practical implications of that classification for tax obligations, health care benefits, and EEO violations.
- Understanding tax liability and employment law liability of characterizing workers as contractors versus employees
- Tax factors to determine whether a worker is a contractor v. an employee
- Tax liability and withholding obligations of employers depending on the classification
- New health care law and fringe benefit obligations for employees and contractors
- Employment law factors to determine a worker is a contractor v. employee
- Employer liability for EEO and discrimination violations committed by contractors
Alson R. Martin, Lathrop and Gage, LLP, Kansas
Carol R. Miaskoff, U.S. Equal Employment Opportunity Commission, Washington, D.C.