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Name this Employee
Contractor or Employee
Jurisdictions
New Hire
I-9
100
Works for Aflac providing Insurance Policies to the general public and companies. Works out of the companies local office, receives compensation as a percentage of sales. Aflac withholds Social Security and Medicare tax from my pay, but not Federal Tax and are not required to pay FUTA taxes on my wages.
What is a Statutory Employee.
100
A mechanic who works for one client, provides his own tools, his work is directed by the client, he bills by the hour, he must work the hours dictated by the client, he manages other employees in the shop.
What is an employee
100
This Act regulates Minimum Wage rate, overtime pay child labor, and equal pay for employees covered by the law.
What is the Fair Labor Standards Act
100
The length of time that a former employee is separated to be considered a new hire.
What is 60 days.
100
One from List A - or one from each List B & C.
What are the identifying documents that must be presented by an employee to complete the I-9 form.
200
I was hired by Super Duper Accounting Services to work with a team of accountants at Sterling Auditors firm. Super Duper and Sterling both have an investment in my employment with them,however, Super Duper pays my wages, files my taxes, and provides me with a W-2. Super Duper has posted a bond to cover the tax liability, and secures a independent audit six months after their fiscal year-end.
What is a PEO - Professional Employer Organization employee
200
An individual who prepares taxes for multiple clients on a quarterly and annual basis. At times, they will use office space at the clients facility. They request information from the client and review it at the clients location. They bill the client for the time spent on their tax preparation. They incur expenses that they may deduct in relation to their work which is not reimbursed by the clients.
What is an independent contractor.
200
These factors are considered by the courts and Department of Labor when making employment status determination.
What are: extent work is integral part of employers business operations, extent of relative investments of ER and worker, worker makes profit \ loss, work requires special skills, how permanent the work relationship is, degree of control exercised \retained by employer.
200
The items required to be reported to State Directory of New Hires.
What are: An employees name, address, and SS# The date the employee first performed services for pay The employer's name, address, Federal Employer ID # (FEIN)
200
At least 3 years from date of hire or 1 year from the date of termination, whichever is later.
What is the retention requirement for Form I-9.
300
I was hired, trained, and qualified to work for Jewel Transportation by Drivers Incorporated. Jewel Trans pays Drivers Incorporated fees which cover the cost of my wages, benefits, and taxes. I receive my paycheck from Drivers Incorporated, even though Jewel Trans directs my work, has given me pay increases, and has the right to release me from employment at any time.
What is a Leased Employee
300
This test is used by the IRS to make worker status determinations. It includes looking into the following factors: Behavior Control, Financial Control, and the Type of Relationship.
What is the Common Law Test.
300
Multi-state Employer Notification Form for New Hire Reporting
What is the form to designate the state in which an employer will report their new hires.
300
US Social Sec Card except one with language that it does not authorize work in the US, Birth Certificate issued by Dept of State Form FS-545, Birth Certificate issued by Dept of State, Form DS-1350, original or certified copy of birth certificate with official seal issued by state or local government, Native American Tribal Document, US citizen ID form I-197, ID card for Use of Resident Citizen in US Form I-179, Employment Authorization Document Issued by DHS (other than I-766)
What are acceptable forms of ID from List C- Documents Proving Work Authorization Only.
400
I sell Silpada Jewelry in the homes of my clients by holding "Shows". I am provided the samples for a discounted cost, and I receive a percentage of my sales as compensation. This arrangement between Silpada and I was agreed upon by signed contract. I receive a 1099 from Silpada at the end of the year.
What is a Statutory Nonemployee
400
The test that allows an employer to treat a worker as an independent contractor based on Court decisions, published IRS rulings, IRS Advice, past IRS audit, a longstanding recognized practice in a significant a segment of the employer's industry of treating workers in similar situations as independent contractors. BONUS: Name the "Act" that made it legal to use these factors, and the Act that clarified these provisions.
What is the Reasonable Basis Test, section 530 of the Revenue Act of 1978, and the Small Business Job Protection Act of 1996. There are other provisions that must be adhered to in order to apply this test to workers you have deemed to be independent contractors.
400
A test (other than the Common Law test) used by states to determine employee status. Bonus: This is what it's acronym stands for.
What is the ABC test. Bonus: "A" Absence of Control, "B"Business is unusual and\or away, "C" Customarily Independent Contractor - the worker is customarily engaged in an independent trade, occupation, or business.
400
Twenty Days from the date of hire. Or, two transmissions a calendar month which are 12-16 days apart.
What are the requirements to file electronically to the National Directory of New Hires.
400
A person hired before November 7, 1986, Employed for casual domestic work in a private home on a sporadic, irregular, or intermittent basis, Not physically working in the U.S., Independent contractors, Providing labor to you and who are employed by a contractor providing contract services.
Who are those individuals who do not need to complete an I-9 Form.
500
I am an HR director who can't decide if a certain position I am hiring should be paid as an employee or an independent contractor. I will submit this form to the IRS to give me their determination. BONUS: The Literal name of this form is..
What is a SS-8 form. "Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding"
500
These factors make no difference in determining the status between Independent Contractor and Employee.
What are length of employment, number of hours \ days worked.
500
These two situations will raise suspicions with the IRS concerning employee status.
What is an individual filing a 1099 with only one employer, and an individual filing a W-2 and a 1099 with the same employer.
500
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
What is the Act that required employers to comply with the federal new hire reporting beginning 10/01/1997.
500
Employers who may only accept List B documents that have a photograph.
Who are employers participating in the E-Verify Program.