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|Friday, September 01, 2006|
For years, employers have struggled to comply with the legal obligations for employees, as opposed to independent contractors, because of conflicting definitions and enforcement policies. These definitions and notices have varied among state agencies. Additionally, Oregon’s test has not been coupled with the test used by the IRS.
The Oregon statutory rules were revised at the first of the year, and the revisions are now more closely aligned with the federal rules. But there is still no guarantee that an individual will have the same status under both federal and state law.
In order to be an independent contractor in Oregon, individuals must meet three of the five following criteria:
Conversely, the IRS uses a common law test and has traditionally considered 20 factors in making its determination. The factors that the IRS considers are set forth at www.irs.gov.
Employers have an obligation to correctly classify workers. Both the IRS and the State of Oregon will determine whether an employment relationship exists. If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker and penalties. In addition to penalties and interest, the IRS reserves the right to seek civil and criminal sanctions against the employer. The IRS reported in 2004 that during the prior three years, 117 people were sentenced to confinement for criminal violations related to employment taxes.
If you are unable to determine whether a person is an employee or an independent contractor, you can ask the IRS to make that determination. IRS Form SS-8, “Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding,” is available online. Oregon’s Department of Consumer & Business Services provides a similar service through its Employer Compliance Unit.
Monday, July 14, 2014
BY TERRY "STARBUCKER" ST. MARIE
I really didn’t know that much about angel investing, but I did know a lot about the entrepreneurial spirit.
Friday, July 18, 2014
BY JASON NORRIS | OB GUEST CONTRIBUTOR
Back in May, we shared a common Wall Street quote about investing, “Sell in May and go away.” Fast forward to July and the most common question we have been getting from clients is, “When is the market pullback going to occur?”
Monday, July 14, 2014
BY VIVIAN MCINERNY | OB BLOGGER
Some people think Amazon’s winking eye logo is starting to look like a hoodwink.
Thursday, June 26, 2014
Thursday, June 05, 2014
BY HANNAH WALLACE | OB BLOGGER
What does it take to launch and run one of these mobile food businesses?
Thursday, July 24, 2014
BY CLIFF HOCKLEY | OB GUEST CONTRIBUTOR
With the increasing retirements of Baby Boomers, a massive real estate shift has created a significant increase in demand for NNN properties. The result? Increased demand has triggered higher prices and lower yields.
Wednesday, July 02, 2014
BY JESSICA RIDGWAY | OB WEB EDITOR
Dress for Success Oregon promotes the economic independence of disadvantaged women by providing professional attire, a network of support and career development tools.
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