Relief Veterinarians: Employee or Independent Contractor Classification
undefined
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
:
E
m
p
l
o
y
e
e
s
o
r
I
n
d
e
p
e
n
d
e
n
t
C
o
n
t
r
a
c
t
o
r
s
I
R
W
I
N
V
E
N
I
C
K
,
E
S
Q
V
E
N
I
C
K
,
K
U
H
N
,
B
Y
A
S
S
E
E
,
A
U
S
T
I
N
&
R
O
S
E
N
P
L
L
C
J
A
N
U
A
R
Y
3
0
,
2
0
1
8
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Does the law consider them
employees or independent
contractors?
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
What is the Governing Law?
State Law
Tennessee Workman’s Compensation Act
Tennessee Employment Security Act
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
What is the Governing Law?
Federal Law
No statutory definition of “employee”
Internal Revenue Service – Revenue Ruling 87-41
Twenty Factor Test
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
IRS Twenty Factor Test
Instructions
Training
Integration
Services Rendered Personally
Hiring, Supervising, and Paying Assistants
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
IRS Twenty Factor Test
Continuing Relationship
Set Hours to Work
Full Time Required
Doing Work on Employer’s Premises
Order or Sequence Set
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Sixth Circuit Court of Appeals
Superior Federal Court over the interpretation of
Federal Law in Tennessee
Relies on Restatement (Second) of Agency
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Significance of Independent Contractor/
Employee Determination
Ramifications under State Law
Tennessee Human Rights Act
Unemployment Compensation
Worker’s Compensation
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
IRS Enforcement
Wage and Hour Division of the US Department of
Labor
Misclassification of Audit Program
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Relief Practices in Health Care
Medical Profession
Veterinary Profession
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
To Maximize Argument that Relief
Veterinarian is an Independent Contractor
Consult with a Lawyer
Prepare a Written Agreement
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Written Agreement Points
Acknowledgement that Relief Veterinarian has
Own Professional Liability Coverage
Acknowledgement that Relief Veterinarian has No
Authority to Bind Practice
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Written Agreement Points
Acknowledgement that Relief Veterinarian has
Own Professional Liability Coverage
Acknowledgement that Relief Veterinarian has No
Authority to Bind Practice
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
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
R
e
l
i
e
f
V
e
t
e
r
i
n
a
r
i
a
n
s
Questions & Answers
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.
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
Relief Veterinarians Relief Veterinarians Questions & Answers
