by Michael Bindner
The IRS has issued Notice 2012-58, which describes safe-harbor methods employers may use to determine which employees are “full-time” workers for purposes of the “shared responsibility” penalty of the Affordable Care Act (ACA), which is often referred to as Obamacare. Notice 2012-59, issued by the U.S. Department of Labor (DOL) and the [...]

by Michael E. Barnsback
For the past couple of years, the IRS has focused its enforcement efforts on the misclassification of independent contractors. Many employers improperly classify workers as independent contractors to avoid paying FICA taxes and providing benefits. Others make the mistake simply because they don’t understand the differences between [...]

It’s almost an understatement to call misclassification of employees as independent contractors a hot topic. It’s certainly the subject of a growing list of court cases, government agency investigations, and legislative initiatives.
Various agencies at both the state and federal level have been in crackdown mode for a few years now, and it’s no wonder: Misclassification [...]

by Gary S. Fealk
Businesses often find it advantageous to hire independent contractors to perform a variety of duties in place of employees. Using independent contractors can reduce expenses for payroll taxes and benefits, avoid the impact of laws like the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA), and arguably [...]

by Vaughn Burkholder and Tara Eberline

What do the U.S. Department of Labor (DOL), the Internal Revenue Service (IRS), and Congress have in common? Sound like a setup for a bad joke? The punch line is that each of those federal entities has announced its intention to focus on employers’ misclassification of employees as independent contractors. [...]

by Joseph C. Pettygrove
Employers are increasingly looking at the feasibility of scanning hard copies of various types of employment documents and retaining only the electronic copies in the routine course of business. Generally speaking, you are allowed to do that if you ensure that your electronic record maintenance systems are secure, accurate, reliable, and accessible [...]

by Robert C. Nagle
Employers can expect increased enforcement efforts from federal and state labor and tax authorities over what’s believed to be a rising tide of misclassification of employees as “independent contractors.”

by Tracey A. Cullen
It’s no news flash that companies must proceed with caution when classifying someone who provides them with services as an independent contractor. Independent contractors are paid flat fees without tax deductions or employment taxes. Employees are paid salaries subject to withholding, FICA, FUTA, and other employment taxes and are [...]