Employer's Guide to Independent Contractors Book

	Introduction: Our Changing Economy and the Growing Use of Independent Contractors	1
Ch. 1	Basic Principles: The Common Law Right-to-Control Test and Its Application	11
Ch. 2	The Internal Revenue Code	16
Ch. 3	The Classification Issue Under the Social Security and Medicare Laws	32
Ch. 4	The Classification Issue Under the Federal Unemployment Tax Act and State Unemployment Compensation Statutes	35
Ch. 5	The Classification Issue Under the Employee Retirement Income Security Act (ERISA)	37
Ch. 6	The Fair Labor Standards Act	40
Ch. 7	The Classification Issue Under the National Labor Relations Act	46
Ch. 8	The Classification Issue Under Federal and State Civil Rights Laws	50
Ch. 9	The Classification Issue Under Workers Compensation Laws and Federal Worker Safety Laws	55
Ch. 10	The Classification Issue Under the Immigration Reform and Control Act of 1986	61
Ch. 11	Using the Common Law Tests and the Twenty Factors to Structure the Working Relationship	65
Ch. 12	Preparing Effective Independent Contractor Agreements	74
Ch. 13	How to Reduce the Likelihood of an IRS Audit	87
Ch. 14	Where Possible, Be a Payee, Not a Payor	90
Ch. 15	Leased Employees as Alternatives to Independent Contractors	92
Ch. 16	Using Independent Contractors to Avoid Liability for Worker Negligence	101
Ch. 17	Labor Law Issues	109
Ch. 18	Independent Contractors and the Civil Rights Laws	140
Ch. 19	Independent Contractors and Fringe Benefit Costs	143
Ch. 20	Patent, Trade Secret, and Copyright Considerations	148
Ch. 21	Franchising as an Alternative to Using Independent Contractors	158
Ch. 22	Global Subcontracting	164
Ch. 23	Government Contractors and Independent Contractors	166
Ch. 24	A Summary of the Pros and Cons of Using Independent Contractors	168
Ch. 25	Current Legislative Developments and a Prognosis for the Future	171
	Appendix 1 IRS Revenue Ruling 87-41	175
	Appendix 2 Illustrative Agreements	189
	Appendix 3 IRS Form SS-8	199
	Table of Cases	205
	Acts and Legislation	209
	Miscellaneous References	211
	Index	213