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Luca CM Melchionna, Esq., Managing member Luca CM Melchionna has 25+ years of experience in both private practice and academia, in Italy and in the United States. He is a...
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What are the major features distinguishing employees within a particular business organization? Generally, there are 4 types of employees, and the rules governing each type...
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In Pacific Management Group et al. v. Commissioner (T.C. Memo 2018-131), the Tax Court has established that a reorganization with the intent of postponing tax payments on a flow...
What are the major features distinguishing employees within a particular business organization?
Generally, there are 4 types of employees, and the rules governing each type differ: employers should be familiar with the basics.
Full-time employee: is generally an at-will with subordination. Employees should follow employer’s instructions and directives and should work at least 40 hours per week. Generally, employers may offer benefits among which health, paid vacation and, sometimes, retirement benefits. The employee is paid weekly, bimonthly or monthly after having prepared a W4; the employer will withhold income taxes.
Part-time employee: is generally at-will with subordination. Employees should follow employer’s instructions and directives and should work fewer than 30 hours per week. Generally, employers may offer benefits among which health, paid vacation and, sometimes, retirement benefits. The employee is paid monthly or bimonthly after having prepared a W4; the employer will withhold income taxes.
Temporary employee: is generally at-will with subordination. Employees should follow employer’s instructions and directives and should work at a single project or for a limited period of time. Unless differently stated between the parties, in general employers do not offer any benefits. The employee is paid monthly or bimonthly after having prepared a W4; the employer will withhold income taxes.
Independent contractor: is by definition at-will with no subordination as stated in the terms and condition of a service agreement. The contractor is autonomous and does not follow instructions or directions but has to comply with the general requests from the client (thus not an employer). The client does not offer any benefit. The contractor is not paid cyclically but generally at the end of the project requested or service performed. The contractor prepares a W-9 and at the end of the year, the client sends to the contractor a 1099 form.
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