Tax Information For Employers
The SCESC makes decisions
regarding the employment status of workers as employees or
independent contractors by using common law rules.
Under the common law rules, the primary test is
the right and authority to control and direct work.
The principal factors showing right of control
are:
- Direct evidence of right or exercise of
control,
- Method of payment,
- Furnishing of equipment and
- Right to fire
An independent contractor contracts to do a
job according to his or her own methods, without being subject to
the control of the employer, except as to the results of the work.
Although a contract between parties is a
factor to be considered, the fact that it states the relationship is
an independent contractor does not bind the Employment Security
Commission. Neither of the parties can control the legal effect of
the contract by the language used in it.
Any questions concerning independent
contractors may be directed to the Employer Status Section at (803)
737-3075.
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