You will learn worker choice, employee worker, statutory worker, nonemployee worker, independent contractor, and gig workers; categories of evidence to consider, behavioral control, financial control, and relationship of parties; fringe benefits for workers; employee benefits, insurance, long-term care insurance, health, vision, and dental, and retirement; and tax filing requirements, employment tax returns, information return filings, back-up withholding tax, and penalties.

Key Learning Objectives:

a) Who is an employee

b) Who is an independent contractor

c) Tax filing requirements

d) Fringe benefits for workers

e) Employee benefits