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IRS CIRCULAR 230 NOTICE:
To ensure compliance with requirements imposed by the IRS, we inform you that
statements on this website, that could be construed as federal tax advice, are not intended or written to be used and cannot be used for the purpose of avoiding penalties under the Internal Revenue Code or
regulations of other governmental taxing authorities or agencies. Furthermore, this website is not intended or written to support the promotion or marketing of any tax schemes.
Date last modified:
10/25/11
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Employee or
Independent Contractor?
For a worker to be considered an Independent Contractor in the State of Oregon, all of
the following provisions must be met. If the person is working for you on a
regular basis and if any one the eight points is not
met, the worker may be considered an employee. You, as the employer,
would then be required to
file quarterly payroll tax reports, pay payroll taxes and provide
workers' compensation insurance.
-
The
worker is free from
your direction and control over the means and manner of providing the labor
or services.
-
The
worker
has obtained all business registrations or professional licenses
required to conduct business, as well as liability and/or professional
insurance, bonds, etc.
-
The
worker furnishes his/her own
tools or equipment necessary to perform the labor or provide the
service.
-
The
worker has the
authority to hire and fire his/her own assistants to perform labor or services.
-
Payment for labor or
services is made upon completion of the job or a specific portion of a
project, or
is made as an annual or periodic retainer.
-
When required, the worker is currently registered with the Contractors
Board.
-
The
worker files federal
and state income tax returns in the name of his/her business, using
the appropriate forms.
-
The worker represents to the public that his/her labor or services are
provided by an independently established business.
For
more information, go to the
State of
Oregon, Workers' Compensation Division website. If you are an
employer in another state, check the labor laws before you hire new
employees or bring on a contractor.
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