Relief Veterinarians: Employee or Independent Contractor Classification

Slide Note

Relief veterinarians' classification as employees or independent contractors is determined by various factors, including state and federal laws. Key considerations include the IRS Twenty Factor Test, state laws like the Tennessee Employment Security Act, and the nature of the veterinarian's work arrangement. Understanding these distinctions is crucial for compliance and proper classification.

gianfr Follow

Uploaded on Sep 23, 2024 | 0 Views

Download Presentation

Please find below an Image/Link to download the presentation.

The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.

E N D

Presentation Transcript

Relief Veterinarians: Relief Veterinarians: Employees or Independent Contractors Employees or Independent Contractors IRWIN VENICK, IRWIN VENICK, ESQ ESQ VENICK, KUHN, BYASSEE, AUSTIN & ROSEN PLLC VENICK, KUHN, BYASSEE, AUSTIN & ROSEN PLLC JANUARY 30, 2018 JANUARY 30, 2018

Relief Veterinarians Relief Veterinarians Does the law consider them employees or independent contractors?

Relief Veterinarians Relief Veterinarians What is the Governing Law? State Law Tennessee Workman s Compensation Act Tennessee Employment Security Act

Relief Veterinarians Relief Veterinarians What is the Governing Law? Federal Law No statutory definition of employee Internal Revenue Service Revenue Ruling 87-41 Twenty Factor Test

Relief Veterinarians Relief Veterinarians IRS Twenty Factor Test Instructions Training Integration Services Rendered Personally Hiring, Supervising, and Paying Assistants

Relief Veterinarians Relief Veterinarians IRS Twenty Factor Test Continuing Relationship Set Hours to Work Full Time Required Doing Work on Employer s Premises Order or Sequence Set

Relief Veterinarians Relief Veterinarians IRS Twenty Factor Test Oral or Written Reports Payment by Hour, Week, Month Payment of Business and/or Traveling Expenses Furnishing of Tools and Materials Significant Investment

Relief Veterinarians Relief Veterinarians IRS Twenty Factor Test Realization of Profit or Loss Working for More than One Firm at a Time Making Service Available to General Public Right to Discharge Right to Terminate

Relief Veterinarians Relief Veterinarians Sixth Circuit Court of Appeals Superior Federal Court over the interpretation of Federal Law in Tennessee Relies on Restatement (Second) of Agency

Relief Veterinarians Relief Veterinarians Sixth Circuit Court of Appeals Test Right to Control the Manner or Means Skill Required Source of Instrumentalities and Tools Location of Work Duration of the Relationship

Relief Veterinarians Relief Veterinarians Sixth Circuit Court of Appeals Test Ability to Assign Additional Projects to the Worker Workers Discretion over Working Hours Method of Payment Worker s Role in Hiring and Paying Assistants

Relief Veterinarians Relief Veterinarians Sixth Circuit Court of Appeals Test Whether Work is Part of Regular Business of the Employer Whether the Employer is in Business Provision of Employee Benefits

Relief Veterinarians Relief Veterinarians Significance of Independent Contractor/ Employee Determination IRS Presumes Worker is Employee Burden of Proof is on Employer if Challenged Employer can be Liable for Back Taxes, Penalty and Interest if Worker is Misclassified

Relief Veterinarians Relief Veterinarians Significance of Independent Contractor/ Employee Determination Ramifications for Federal Employment Laws Title VII of the Civil Rights Act of 1964 Age Discrimination in Employment Act Family and Medical Leave Act Employee Retirement Income Security Act

Relief Veterinarians Relief Veterinarians Significance of Independent Contractor/ Employee Determination Ramifications under State Law Tennessee Human Rights Act Unemployment Compensation Worker s Compensation

Relief Veterinarians Relief Veterinarians Significance of Independent Contractor/ Employee Determination Employers Required to Provide W-2 Forms in January Independent Contractors should receive 1099 Form if Paid More than $600 in a Calendar Year

Relief Veterinarians Relief Veterinarians IRS Enforcement Wage and Hour Division of the US Department of Labor Misclassification of Audit Program

Relief Veterinarians Relief Veterinarians Relief Practices in Health Care Medical Profession Veterinary Profession

Relief Veterinarians Relief Veterinarians To Maximize Argument that Relief Veterinarian is an Independent Contractor Consult with a Lawyer Prepare a Written Agreement

Relief Veterinarians Relief Veterinarians Written Agreement Points Relief Veterinarian is an Independent Contractor Relief Veterinarian is Responsible for own Withholding, FICA and Medicare Taxes Relief Veterinarian will receive a 1099 Reporting their Compensation

Relief Veterinarians Relief Veterinarians Written Agreement Points Relief Veterinarian may provide Relief Services to Other Veterinarians Payment made to Entity Created by Relief Veterinarian rather than Individually Compensation Paid for the Unit of Engagement rather than Hourly or Salary

Relief Veterinarians Relief Veterinarians Written Agreement Points Acknowledgement that Practice Provided No Training to Relief Veterinarian Acknowledgement that Relief Veterinarian Provides Professional Services Comparable to Standard of the Community rather than Guidelines of Practice

Relief Veterinarians Relief Veterinarians Written Agreement Points Acknowledgement that Relief Veterinarian has Own Professional Liability Coverage Acknowledgement that Relief Veterinarian has No Authority to Bind Practice

Relief Veterinarians Relief Veterinarians Written Agreement Points Acknowledgement that Relief Veterinarian has Own Professional Liability Coverage Acknowledgement that Relief Veterinarian has No Authority to Bind Practice

Relief Veterinarians Relief Veterinarians Articles Relief Veterinarian: Rules to Live By Christopher J. Allen, DVM, JD for DVM360 Is my Relief Veterinarian an Employee or an Independent Contractor? Jeffrey L. Roth, JD for Alabama Veterinary Medical Association Employees or Contract Labor? Billie Scroggs for Georgia Veterinary Medical Association