Our previous post discussed the IRS new Voluntary Worker Classification Settlement Program (VCSP) offering past payroll tax relief when the employer agrees to reclassify workers as employees. For the details and discussion of this VCSP program please Employers Playing Tax Games with Workers: IRS Offers Way to Come Clean.
Many employers have inquired as to what distinguishes an employee from an independent contractor. For a discussion of this issue and the IRS and case law criteria involved please see our article entitled Employee or Independent Contractor and also Employee Status Under Common Law: Rev. Ruling 87-41: 20 Factors