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Compliance Update: Supreme Court Dismisses ACA Case, Plus New Guidance on COVID-19 Vaccines and Employer Incentives

Our national Employee Benefits Compliance Team is dedicated to helping you stay abreast of fast-changing legislative and regulatory developments and guidance related to health and welfare plans that could impact your business.

Independent contractors part 4: The IRS view

Knowing that life’s only two certainties are death and taxes, let’s turn our attention to how the IRS determines independent contractor status. Previously, the IRS used to apply a 20-factor test to determine whether or not an individual could be classified as an independent contractor. A number of years ago they moved to what they call a “common-law” test that focuses on the degree of control the business exercises in achieving its purposes versus the degree of independence the worker has to actually perform the tasks themselves.

As described in IRS Publication 15-A, the IRS will closely examine each of the following three areas:  “behavioral control, financial control, and the type of relationship of the parties.” Let’s take a look at each.

Compliance Update: New Mandatory Preventive Items and Services

Our national Employee Benefits Compliance Team is dedicated to helping you stay abreast of fast-changing legislative and regulatory developments and guidance related to health and welfare plans that could impact your business