Since Doug Haas hasn't commented yet, I'd suggest asking directly for his input 
on this question.

I suspect this wouldn't pass the subcontractor tests from the IRS or the State 
though.

It would all depend on how much of this work is anticipated.  If it's a one or 
two time thing, I would just pay the employee something like $40 per hour for 
whatever hours he bills to the customer (assuming we are able to bill them at 
$60 or more).  The reason for the lower rate to the employee would be because 
the employer will be paying state and federal taxes on those wages and the 
employee won't be claiming them as self-employed income so will not have to pay 
taxes.  If it's something that is going to become a regular thing, I would 
negotiate with the employee for either a higher overall wage or a "project" 
based wage where he receives a higher (negotiated) rate based on how many hours 
he bills each pay period.




From: Af [mailto:[email protected]] On Behalf Of Chuck McCown
Sent: Tuesday, September 22, 2015 8:30 AM
To: [email protected]
Subject: Re: [AFMUG] Contracting an employee

I would fear the IRS and department of labor in your state more than anyone 
else here.  They frown on complex arrangements.

Just resell the special service that this employee does.  Do the bonus.  Keep 
him regular payroll.  No moonlighting policy as a condition of employment.  If 
he needs to work more than 40 hours, OT and more commission/bonus is where he 
gets compensated.  You sell his work product as your product or service.

Unless you are the customer of his special services, like an electrician.  Then 
just have him invoice you and send him a 1099 in addition to his W2.




On Tue, Sep 22, 2015 at 12:16 AM, That One Guy /sarcasm 
<[email protected]<mailto:[email protected]>> wrote:

So if you have an employee who offers a service that you do not, but works a 40 
on your clock how would you handle subcontracting his services on your clock? 
Just for easy numbers, say he's a ten dollar employee, but he bills at fifty. 
You need his services during business hours. You need to bill for it.  Aside 
from the obvious separation issues, is this really all that complicated if you 
have an attendance policy this would interfere with?  If he's on your dime as 
an employee, but also billing his contracted rate, say you're ok with the 
double dipping, where does the liability for the service lay? From the 
customers perspective, I assume it's simply on the boss. But at the end of the 
day, how would you handle, or not handle that, concessions to attendance? How 
do you deal with the other employees, or is it any of their concern? As a 
subcontractor, I assume you can make it sort of the contract that 'll work is 
represented as the employer



--
Lewis Bergman
325-439-0533 Cell

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