Masonry Magazine October 2001 Page. 34
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come replaced or outdated), simply step back to your fa-
vorite search engine and type in key words or phrases such
as "internal revenue service independent contractor classifi-
cation". Then again, if you're persistent, you'll eventually
come across the information you seek.
One warning: some of the documents were quite exten-
sive. The first one I came upon (for the training packet above)
pushed sixty pages - so make sure you have paper and ink-
for you could be downloading and printing for quite awhile.
Of course, it you aren't online or aren't computer literate, you
can also acquire copies of these documents via your local IRS
agency or through the mail. But if all this printing (and read-
ing) isn't for you, I've plucked out and summarized some
pertinent (to our industry) criteria that you may find helpful.
Here are just a few things to consider when attempting to de-
termine whether your worker is an employee or independ-
ent contractor:
Payment: an employee is paid by the hour, week or
month. Getting paid by the job or through a commission
arrangement suggests an independent contractor.
Hours of Work: an employee works the set times required
by an employer whereas an independent contractor sets their
own schedule.
Instruction: an employee must comply with instructions
about when, where and how to work.
Training: an employee must be trained to perform services
in a particular manner whereas an independent contractor
will normally use their own methods.
(more on page 36)
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34 MASONRY OCTOBER, 2001
come replaced or outdated), simply step back to your favorite search engine and type in key words or phrases such as "internal revenue service independent contractor classification". Then again, if you're persistent, you'll eventually come across the information you seek.
One warning: some of the documents were quite extensive. The first one I came upon (for the training packet above) pushed sixty pages - so make sure you have paper and ink- for you could be downloading and printing for quite awhile. Of course, it you aren't online or aren't computer literate, you can also acquire copies of these documents via your local IRS agency or through the mail. But if all this printing (and reading) isn't for you, I've plucked out and summarized some pertinent (to our industry) criteria that you may find helpful. Here are just a few things to consider when attempting to determine whether your worker is an employee or independent contractor:
Payment: an employee is paid by the hour, week or month. Getting paid by the job or through a commission arrangement suggests an independent contractor.
Hours of Work: an employee works the set times required by an employer whereas an independent contractor sets their own schedule.
Instruction: an employee must comply with instructions about when, where and how to work.
Training: an employee must be trained to perform services in a particular manner whereas an independent contractor will normally use their own methods. (more on page 36)