你有没有见过这个小盒子W-2形式对于法定员工？你有什么想知道，What is a statutory employee?
If so, you’re not alone. Many employers without statutory employees aren’t entirely sure what this classification means. But at one point, you may need to hire a statutory employee.
法定员工定义
法定员工是一名独立承包商，符合员工治疗。雇主从法定员工的工资中扣留了社会保障税和医疗保险税的员工部分。而且，雇主为社会保障的雇主部分提供了贡献Medicare taxes。但是，法定员工在技术上是一名独立承包商，他们为自己工作。
Employers are not required to withhold federal, state, or地方所得税来自法定员工的工资。
作为简短的回顾，您不处理payroll taxes独立承包商。但是，您确实承担并为员工提供工资税。
独立承包商欠员工欠社会保障和医疗保险税的双倍。独立承包商以形式支付社会保障和医疗保险税self-employment tax。Self-employment tax essentially covers both employee and employer portions of SS and Medicare taxes. Employees are only responsible for the employee portion of Social Security and Medicare taxes.
For all of you already confused by theindependent contractor vs. employee classification，法定员工只是另一个曲线。为了帮助，将法定员工视为独立承包商和员工之间的组合。
法定员工是独立承包商允许to be treated as employees when it comes to payroll taxes.
您需要将工人视为法定员工吗？要回答这个问题，您需要了解工人是否有资格。
谁被认为是法定员工？
Now that you can answer what is a statutory employee, you need to know who qualifies for the classification. All statutory employees are independent contractors. But, not all independent contractors are statutory employees.
的IRS requires employers to classify avery specific一群独立承包商作为法定雇员。
According to the IRS, independent contractors who qualify for statutory employee status include the following:
- Agent or commission-based drivers:驾驶员分销非牛奶饮料或肉类，蔬菜，水果或面包产品;或拾取并提供洗衣或干洗。司机必须是您的代理人或支付佣金。
- Life insurance sales agents:主要寿命保险销售代理，其主要业务活动正在销售人寿保险或年金合同（或两者），主要是一个人寿保险公司。
- 家庭工人：An individual who works at home on materials or goods that you supply (e.g.,作品)。的materials must be returned to you or to someone you select. And, you must dictate how the work should be done.
- 旅行或城市销售人员：全职旅行或城市销售人员，其主要业务活动正在代表您工作。销售人员从酒店，餐馆或其他类似公司的批发商，零售商，承包商或运营商转向您的订单。并且，销售的商品必须是用于买方业务运营中使用的转售或用品的商品。
您可能会注意到上述工人类型的模式：许多人都可以获得佣金支付或使用您的业务资源。
雇主必须支付失业法定员工税？有时。
属于旅行或城市销售人员和代理人或委员会司机的法定雇员受联邦失业税（Futa.)。
Do you have to withhold taxes?
如果以下所有三项是真实的，则从法定员工工资中扣留社会保障和医疗保险税：
- 服务合同国家或意味着工人大大并亲自履行所有这些服务。
- 法定员工没有对他们用于执行服务的设备和财产的大量投资（例外：运输设施）。
- 法定员工不断为同一雇主提供服务
再次，您不需要从法定员工的工资中扣留所得税。
为法定员工填写表格W-2
独立承包商收到Form 1099-MISC。Employees receive Form W-2. Statutory employees also receive Form W-2.
要为法定员工填写表格W-2，您必须在框13中标记“法定员工”下的小盒子。
Statutory employee earnings are considered “other compensation.” Record the amount you paid the worker in Box 1.
Also enter the statutory employee’s wages that are subject to Social Security and Medicare taxes in Boxes 3 and 5. And, enter how much you withheld for these taxes.
Remember to send Forms W-2 to employees and statutory employees no later than January 31 each year.
收到其表格W-2后，法定员工可以完成其个人纳税申报表。法定员工附上日程费用，盈利或损失，向形式1040.。与员工不同，法定员工不会填写计划A，逐项扣除。
作为法定员工的优势
的re are numerous statutory employee benefits for the worker. Statutory employees can reap both the benefits of being an employee as well as the advantages of being an independent contractor.
法定员工只对社会保障和医疗保险税的员工部分负责。
Because statutory employees file Schedule C instead of Schedule A, they are eligible for bigger tax deductions.
Some statutory employees may be eligible to receive unemployment insurance if they lose their jobs.
无论您是否拥有员工，法定员工或两者，您都必须运行薪资。与爱国者的在线payroll software，您可以打印支票或使用直接存款，访问专家支持等。如果您选择完整的服务payroll services, we’ll handle tax filings on your behalf. Ready to give our award-winning software a try?
本文已从2013年5月8日的原始出版日期更新。
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