Question

a csp agreement is approved by the irs and signed by the FC corp on may 15, 2019. Fc quarter ends june 30, 2019. on which day should FC BEGIN TREATING THE WORKERS who are the subject of to csp as employees

Answer 1

Definition of Employee. Before an employer can know how to treat payments made to workers for services, they must first know the business relationship that exists between the employer and the person performing the services. The worker may be: (a) a common-law employee, (b) a statutory employee, (c) a statutory nonemployee, or (d) an independent contractor. The determination of whether a worker is an employee or an independent contractor is generally made under a facts and circumstances test that seeks to determine whether the worker is subject to the control of the service recipient, not only as to the nature of the work performed, but the circumstances under which it is performed.