Avoiding Worker Classification Problems (Currently Unavailable)

Author: Annette Nellen

This course will cover the tax rules and issues regarding worker classification to avoid worker mis-classifications.

Publication Date: January 2018

Designed For
Practitioners who hire workers or have clients who hire them.

Topics Covered

• Why worker classification is relevant
• Challenges in dealing with the tax classification rules
• The federal tax rules and comparison to some states
• Gig economy considerations
• Recent developments
• Dealing with the challenges
• Practice tips
• Proposals for change

Learning Objectives

• Recognize why worker classification is relevant under numerous tax and non-tax laws
• Identify the tax rules for distinguishing between employees and contractors
• Recognize worker classification issues in the gig economy
• Differentiate special tax rules and remedies applicable when problems are discovered
• Recognize how related tax rules are relevant in the worker classification area
• Identify proposals for change
• Recognize potential consequence for an employer when employees are misclassified as independent contractors
• Identify which test the department of labor (DOL) typically uses to classify workers for purposes of the fair labor standards act
• Recognize behavioral controls using the three key areas of 'evidence of control' to determine worker classification
• Identify which code section will provide employers with relief from unpaid federal employment tax liabilities
• Differentiate challenges of a gig economy
• Recognize applicable recommendations that would apply to a worker that is classified as a contractor
• Identify what the 2017 Tax Cuts and Jobs Act will prevent employees from claiming
• Describe the most compliant group of taxpayers
• Recognize which "safety net" benefits are available to employees, but not contractors
• Describe when an employer/employee relationship is established
• Differentiate challenges employers face when classifying workers
• Describe a statutory non-employee
• Recognize what an employer must do in order to qualify for VCSP
• Identify what is affected when a worker for state purposes is misclassified
• Describe which form platform companies are typically required to file
• Recognize what Section 530 prohibit the IRS from

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Practitioners who hire workers or have clients who hire them.

Advance Preparation
None