Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Relationship Manager

Compass Retirement Consulting Group, Inc.
(Remote / NH)

Compass Retirement Consulting Group, Inc. logo

401(k) Distribution Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Retirement Plan Legal Specialist

Pentegra
(Remote / West Harrison NY)

Pentegra logo

Associate General Counsel

Central Pension Fund of the IUOE
(Washington DC)

Central Pension Fund of the IUOE logo

Distribution \ Loan Clerk

Retirement, LLC
(Remote / Oklahoma City OK)

Retirement, LLC logo

Retirement Plan Administrator

Nicholas Pension Consultants
(Remote / Corona CA / Rancho Cordova CA)

Nicholas Pension Consultants logo

Attorney

Central Pension Fund of the IUOE
(Washington DC)

Central Pension Fund of the IUOE logo

Retirement Plan Relationship Manager

ERISA Services, Inc.
(Remote)

ERISA Services, Inc. logo

Enrolled Actuary

Prime Pensions, Inc.
(Remote)

Prime Pensions, Inc. logo

Defined Benefit Calculation Specialist/Actuary

The Angell Pension Group, Inc.
(Remote / East Providence RI)

The Angell Pension Group, Inc. logo

Jr Retirement Plan Administrator/ Administrative Assistant

Hochheiser Deutsch & Co, Inc.
(Melville NY)

Hochheiser Deutsch & Co, Inc. logo

Quality Assurance Manager

Bates & Company
(Remote / Winter Park FL)

Bates & Company logo

Retirement Plan Consultant

Carpenter Morse Group
(Remote)

Carpenter Morse Group logo

Executive Compensation Lawyer

Trucker Huss, A Professional Corporation
(Remote / San Francisco CA)

Trucker Huss, A Professional Corporation logo

Client Service Manager

United 401(k) Plans, Inc.
(Remote)

United 401(k) Plans, Inc. logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

BenefitsLink > Q&A Columns >

Who's the Employer?

Answers are provided by S. Derrin Watson, JD, APM

Attendant as Independent Contractor

(Posted October 23, 2000)

Question 61: I had a job setting as a Model Home Attendant and cleaning the units for the company. I was paid by one check for both jobs. I had set days and hours for the two jobs. They said I was an independent contractor. They reimbursed me for cleaning supplies. I am in Ohio. My question is, am I an independent contractor?

Answer: One of the difficulties of questions like this is that the determination of whether someone is an independent contractor or an employee is based on a host of facts and circumstances. You can't just look at one or two and come to a conclusion.

The facts in the question would lead one to conclude that the individual is a common law employee. These are not jobs requiring a lot of skill. There were set hours. The worker was reimbursed for business expenses. All these factors tend towards being a common law employee.

But, suppose this worker had a business cleaning homes, and advertised regularly. That would certainly indicate the worker is an independent contractor. Did he or she have the option of hiring others to do the work? Did the worker bring his or her own cleaning equipment to the job? To what extent was the worker supervised by the company?

Over and over, the IRS audit guidelines dealing with employee status remind agents to look at the whole picture, not just one or two facts. Rightly so.

This issue is discussed at length in Chapter 2 of my book, Who's the Employer?.

(P. S., if I had to guess, I'd guess this worker is a common law employee.)


Important notice:

Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner or to readers. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of this and similar situations.

The law in this area changes frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the law (statutes, regulations, rulings, court decisions, etc.) that occur after the date on which a particular Q&A is posted.


Copyright 1999-2017 S. Derrin Watson
Related links:

(restricted access)

(restricted access)

© 2023 BenefitsLink.com, Inc.