Issue link: http://cp.revolio.com/i/142672
employee or independent contractor? opposed to using the worker's employees or subcontractors for those services? Is the worker restricted from employing his or her own assistants to provide the services you have contracted with him or her to provide? 5. ontinuing Relationship. Is C the working arrangement long term? Does the worker perform the services at frequent intervals? 6. et Hours Of Work. Do I S set the schedule the worker is required to follow? 7. ull-Time Requirement. Is the F worker providing services only to my business, or does the worker offer or make available the services to the general public on a regular or consistent basis from his or her own facilities and/or under a registered or licensed name? 8. rder Of Work. Do I set the O sequence of work that the worker must accomplish? 9. eports. Do I require the worker R to provide periodic progress reports? 10. ayment Terms. Is the worker P paid by the hour, week, or month rather than by the job? Is the worker provided with benefits such as vacation or sick leave? 11. xpense Reimbursements. E Is the worker reimbursed for business and/or travel expenses? 12. urnishing Facilities, Tools, F And Materials. Do I provide the worker with the necessary facilities, tools, and materials rather than expect the worker to provide these items? Do I hire, supervise, or pay any assistants for the worker? 13. ealization Of Profit Or Loss. R Is the worker's potential to realize profits and losses limited? 14. ight To Discharge/ R Terminate. Can the worker or I terminate the relationship without further liability? 15. ntent. Do the worker or I intend I that he or she be an employee? 16. ndustry Custom. Is the I person performing services substantially similar to the workers customarily treated as employees in the massage field? No definitive formula comparing yes and no answers spits out the right conclusion as to whether someone will legally be considered an employee. In general, if you only need an extra set of trained hands occasionally and unpredictably to take on responsibility for a defined block of work, then the person you call for help may well be able to qualify as an independent contractor. If, however, you require more help on a regular basis and need to give clear guidance—so that a client feels as though she is being treated consistently by your bodywork practice regardless of whether you or your colleague performs the session— then you probably have an employee. In addition to the factors listed above, most states have their own rules, regulations, and factors for determining if a worker is considered an employee or an independent contractor. Speak With A Lawyer If you feel any grayness at all about whether you have an employee or independent contractor status, the best advice is to talk with a lawyer. Find someone knowledgeable about labor or employment law. The resulting cost for that advice might sting briefly, but it sure can stave off the severe headaches of an IRS challenge of your tax returns. Another option available to all ABMP members is a free initial consultation with an attorney through the ABMP Silver Legal Plan. To obtain the name of an attorney in your area, call 800-993-8886 and identify yourself as an ABMP member. SPH