Resources Other Advice Business Basics ABC's Home Page

BUSINESS BASICS CHANNELS

The Funny PagesSBA Funding DirectoryVenture Capital DirectoryMiscellaneousTechnologyGetting StartedMoney MattersMarketing and PromotionSalesHuman ResourcesInternet CommerceInsurance

ABC's Site Search


 

The 20 Statements to determining
if someone is an employee

The factors are taken from the 1987 guide, Revenue Ruling 87-41, in which 20 statements are offered as a test to determine if a worker is a employee.

Based on this information, workers are generally employees if they: 

  1. Must comply with employer's instructions about the work.
  2. Receive training from or at the direction of the employer.
  3. Provide services that are integrated into the business.
  4. Provide services that must be rendered personally.
  5. Hire, supervise, and pay assistants for the employer.
  6. Have a continuing working relationship with the employer.
  7. Must follow set hours of work.
  8. Work full-time for an employer.
  9. Must do their work on the employer's premises.
  10. Must do their work in a sequence set by the employer.
  11. Must submit regular reports to the employer.
  12. Receive payments of regular amounts at set intervals.
  13. Receive payments for business and/or traveling expenses.
  14. Rely on the employer to furnish tools and material.
  15. Lack a major investment in facilities used to perform the services.
  16. Can not make a profit or suffer a loss from the services.
  17. Work for one employer at a time.
  18. Do not offer their services to the general public.
  19. Can be fired by the employer.
  20. May quit work anytime without incurring liability.
 
Do you have a friend or colleague who would enjoy this article?
Click here to suggest it!
Business BasicsOther AdviceResourcesSite MapABC's Home PageABC's Book Stop

 

| disclaimer | terms | privacy policy | site map | about us | contact us |
(c) Copyright The ABC's of Small Business (R) 1999 - 2003. All Rights Reserved (except where noted). Reprinting or copying any content is expressly prohibited unless permssion is granted by the owners. Site is edited & published by Anna Kris Bell of CrackerJack Advantage, owner and operator of ABC's of Small Business(R).
Site Hosted by Front Range Internet, Inc.