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December 2012


【採用時の書類】2013年 W4-P?

採用時の書類として重要なものの1つがW4 FORMだろう。

詳しいことはIRS 会計士さんに確認してもらうとして、W4 FORMを採用書類セットに入れておくことは忘れないように。




Independent Contractorでよいか?

Independent Contractor

下記の記事でも書かれていますが、IRSはIndependent Contractorの取締りを強化しています。カリフォルニアではEDDがDE38 Independent Contractorガイドを発行していて、YES NOのクイズに答えていくとIndependent Contractorにカテゴライズできるか否かの判断がおおよそ分かるというものです。


Independent Contractorにカテゴライズすると雇用者は従業員の賃金に関わるTAXを支払うことから逃れられるため、意図的にIndependent Contractorに分類している雇用者がいるからでしょうね。

Withholding judgment on IRS amnesty program
December 4, 2012 at 9:01 pm by: Virginia Employment Law Letter
by Michael E. Barnsback

For the past couple of years, the IRS has focused its enforcement efforts on the misclassification of independent contractors. Many employers improperly classify workers as independent contractors to avoid paying FICA taxes and providing benefits. Others make the mistake simply because they don’t understand the differences between the two classifications. Regardless, misclassifying employees as independent contractors can be costly. Not only are you liable for back payroll taxes and interest, but there are potential civil and criminal penalties as well.

Disclaimer: Please note that Norikazu Yamaguchi makes every effort to offer accurate, common-sense, ethical Human Resources management, employer, workplace and Insurance advice on this email, but Norikazu Yamaguchi is not an attorney, and the content on this email is not to be construed as legal advice. When in doubt, always seek legal counsel. The information on the email is provided for guidance only, never as legal advice.


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