Statutory Employee

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Statutory Employee

In the United States, a person declared an employee by law. Persons declared to be statutory employees include: full-time life insurance agents, drivers who distribute laundry, meat, produce, or beverages (excluding milk) to customers, individuals who work from home on material provided by an employer, or full-time salespersons who seek orders for resale on behalf of an employer. While statutory employees file their expenses on a Schedule C, they are not considered independent contractors and thus do not pay the self-employment tax.

Statutory Employee

A worker who is treated as an employee for social security and Medicare tax purposes and as self-employed for income tax purposes. The "Statutory employee" box on such a worker's Form W-2 should be marked.
References in periodicals archive ?
This contract is for the provision of insurance services on compulsory coverage of a welfare scheme (death, disability and disability) and reimbursement of healthcare costs for all employees and commercial ports marina managed by the Chamber of Commerce and Industry of Var and 11 statutory employees of the airport, as well as the administrative management of the related benefits.
Under its ruling, the NLRB did not determine if the college players were statutory employees under the National Labor Relations Act.
Second, it is critical to note that the NLRB "did not determine if the players were statutory employees under the National Labor Relations Act (NLRA).
3121(d)(1), corporate officers are statutory employees (see Joseph M.
SB 35, a 59-page, highly scrutinized new law that was debated and amended a couple of different times before its passage, defines what constitutes those considered employers enumerated, those who are regularly employed and those who are statutory employees.
Coverage encompasses everything from choosing the legal form of a business and protecting the business's name, through licenses and permits, insurance, reducing income taxes, statutory employees, and accounting.
Statutory employees take direct deductions for their trade or business expenses against income on Schedule C, the same as self-employed individuals.
A property owner typically is not required to have a contractor's license, so the workers may not be statutory employees under CUIC Secs.
Statutory employees are not required to have federal income tax withheld from pay, but their pay may still be subject to Social Security, Medicare and FUTA taxes.
Accordingly, having found that the charge nurses at issue neither "assigned" nor "responsibly directed" other employees within the meaning of Section 2(11) of the Act, the Board found that the Golden Crest charge nurses were statutory employees, not supervisors.
And there are three separate criteria for three different kinds of employee: corporate officers, common law employees, and statutory employees.