Working With Independent Contractors Book

Your Legal Companion for Working With Independent Contractors     1
Benefits and Risks of Working With Independent Contractors     3
Benefits of Using Independent Contractors     4
Risks of Using Independent Contractors     7
The Common Law Test     11
When a Legal Test Is Necessary     12
The Right of Control Is Key     14
Factors for Measuring Control     15
How the IRS Classifies Workers     25
Four Steps to Classification Under the IRS Rules     26
Check Statutory Independent Contractor Rules     29
Analyze the Worker Under the Common Law Test     32
Check Statutory Employee Rules     50
Check the Safe Harbor Rules     56
IRS Audits     71
Why Audits Occur     72
Audit Basics     72
The Classification Settlement Program     78
IRS Assessments for Worker Misclassification     81
Penalties for Worker Misclassification     85
Interest Assessments     87
Criminal Sanctions     87
Retirement Plan Audits     88
Worker Lawsuits for Pensions and Other Benefits     89
State Payroll Taxes     91
StateUnemployment Compensation     92
State UC Classification Tests     94
State Disability Insurance     104
State Income Taxes     105
Workers' Compensation     107
Basics of the Workers' Compensation System     108
Who Must Be Covered     110
Exclusions From Coverage     110
Classifying Workers for Workers' Compensation Purposes     112
If Your Workers Are ICs     122
Obtaining Coverage     124
Hiring Household Workers and Family Members     125
Household Workers     126
Family Members as Workers     136
Labor and Antidiscrimination Laws     141
Federal Wage and Hour Laws     142
Federal Labor Relations Laws     147
Family and Medical Leave Act     148
Antidiscrimination Laws     148
Worker Safety Laws     151
Immigration Laws     152
Intellectual Property Ownership     153
What Is Intellectual Property?     154
Laws Protecting Intellectual Property     154
Copyright Ownership     155
Trade Secret and Patent Ownership     161
Strategies for Avoiding Trouble      163
Hiring Incorporated Independent Contractors     164
Employee Leasing     170
Procedures for Working With Independent Contractors     177
Before Hiring an IC     178
While the IC Works for You     181
After the IC's Services End     184
Independent Contractor Agreements     193
Using Written Agreements     195
Drafting Agreements     197
Essential Provisions     201
Optional Provisions     220
Sample IC Agreement     224
Agreements for Specialized ICs     229
Help Beyond This Book     233
Finding and Using a Lawyer     234
Help From Other Experts     236
Doing Your Own Legal Research     237
Appendixes
How to Use the CD-ROM     245
Installing the Form Files Onto Your Computer     246
Using the Word Processing Files to Create Documents     247
Forms on the CD-ROM     249
Contractor's Screening Documents     251
Independent Contractor Questionnaire     253
Documentation Checklist     255
Worker Classification Checklist     257
Index     261