On Dec 10, 2012, at 11:11 AM, Arthur Gaer <[email protected]> wrote:

> Are the "temps" also treated contractors?
> 
> Cause under Federal law the IRS can come down like a ton of bricks on a 
> business that classifies someone who essentially "acts" as an employee as a 
> contractor to avoid withholding, paying payroll taxes, etc.
> 
> "For federal tax purposes the usual common law rules are applicable to 
> determine whether a worker is an independent contractor or an employee. Under 
> the common law, you must examine the relationship between the worker and the 
> business. All evidence of the degree of control and independence in this 
> relationship should be considered. The facts that provide this evidence fall 
> into three categories – Behavioral Control, Financial Control, and the Type 
> of Relationship of the parties..."


What companies generally do in this case is hire a contract company to handle 
the paperwork / legal niceties of temp work; namely, Temp Johnny makes $20 an 
hour from the contracting company, but has a desk at MegaCorp, which pays 
Contracting Company $28 an hour for Temp Johnny's services.  That frees up 
MegaCorp from having to worry about it, and serves as a handy liability shield 
in the event that Johnny has an employment claim.

-- Corey
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