这是一个工资的问题:你如何differentiate between employees and independent contractors? It all depends on the relationship between the employer and the worker.
正确分类工人很重要，但它可能很棘手。这是一个例子：
Joe runs his own construction business. Joe has committed to more construction jobs than he can handle, so he needs help. Joe asks Frank to work on one job site. Frank and Joe agree on a payment for the entire job. Frank does not earn extra wages for any overtime he works.
Joe提供了坦率需求的所有工具和其他用品。Joe展示了他想要完成的工作。虽然弗兰克在工作，但乔定期停止检查他。在一个点，乔制造了他建造的墙。
当工作完成后，Joe写了坦率的支票，以支付商定的金额。在年底，乔派遣了1099米的弗兰克形式。形式1099-MISC显示雇主支付独立承包商的程度。
是弗兰克一个独立的承包商还是雇员？
How to classify a worker as an independent contractor vs. employee
要确定工人是否是员工或承包商，您应该使用经济现实测试。这雇主/独立承包商关系测试有六个部分。
1.工作是您业务的组成部分吗？
If the worker provides services that your business also provides, the worker is likely an employee. If the worker provides an unrelated service, the worker is probably a contractor.
在乔和弗兰克的情况下，弗兰克确实工作了乔也为客户提供。这意味着弗兰克可能是一名员工。
2. Does the worker’s managerial skill affect the worker’s opportunity for profit or loss?
如果工人的工资仅通过加班时才增加，工人可能是员工。如果工人使用他的管理技能来产生工作机会和利润，工人可能是承包商。
Frank does not have the opportunity to increase his profit by purchasing supplies. Joe provides Frank with everything he needs. Frank is likely an employee.
3. How does the worker’s relative investment compare to your investment?
If you invest more money into business than the worker does, the worker is probably an employee. If the worker makes significant financial investments to support business outside of a single job, he or she is probably a contractor.
弗兰克不必在工作中投资金钱。由于Joe提供了所有工具和用品，因此乔的投资更大。这意味着弗兰克可能是一名员工。
4. Does the work performed require special skill and initiative?
特殊技能和举措通常是指企业技能。如果工人使用他或她自己的商业技能来创造就业机会，工人可能是承包商。如果工人依赖您的业务技能和创建工作的主动，工人可能是员工。
弗兰克依靠Joe找到并建立施工工作。弗兰克没有使用他自己的任何商业技能或倡议为自己创造工作。这意味着弗兰克可能是一名员工。
5.您与工人之间的关系是永久性还是无限期？
If the worker works repeatedly or long term for you, the worker is likely an employee. But if the worker only does short-term work for you, the worker might be a contractor.
弗兰克仅在一个坦率的建筑工作中工作。这可能意味着坦率是承包商。
6.对工作和工人的控制有什么样的性质和程度？
如果您控制工作方式，工人可能是员工。如果工人自由过于如何完成工作，工人可能是承包商。
Joe gave Frank specific guidelines to follow on the construction project. Joe checked in on Frank. Joe also made Frank redo some of the work. Since Frank did not have freedom over his work, Frank is likely an employee.
当您使用经济现实测试时，没有一个部分本身可以确定一个人是否是独立承包商或员工。您应该一起考虑测试的所有部分。
For example, Frank is likely an employee for five parts of the test, and a contractor for one. All parts of the test need to be considered together to determine Frank’s classification.
独立承包商与员工清单
当涉及独立承包商与员工，使用此信息图来防止工人错误分类。
分享我们的员工与承包商在您的网站上的信息图表。
Why does classification matter?
If a worker is an employee, you are required to withholdpayroll taxesfrom the employee’s paychecks. You must also deposit the payroll taxes. At the end of the year, you have to send the employee aForm W-2，显示员工为全年的工资和扣除。
If a worker is an independent contractor, you do not have to withhold any payroll taxes from the contractor’s wages. The 1099 worker is responsible for sending in their独立承包商税。在年底，您将发送一个Form 1099-MISC, which shows how much you paid the contractor during the year.
如果您将员工分类为独立承包商，您最终可能会缴纳税收和处罚。
是弗兰克一名员工还是承包商？
Joe should have set Frank up as an employee. Joe found the work, determined how it would be done, and provided tools and materials. Frank did work that Joe normally did.
When Joe ran payroll, he should have deducted payroll taxes from Joe’s wages. Also, Frank should have paid Joe for any overtime work. At the end of the year, Joe should have sent Frank a Form W-2, not a Form 1099-MISC.
乔可能能够通过弗兰克来重新分类自愿分类结算计划（VCSP）。
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本文于2015年11月19日更新，以反映当前信息。（原始出版日期：5/27/2011。）