Statutory Employee

(redirected from Statutory Employees)

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 continued until 2015 when our salaries were reduced by more than half, and all benefits due to us as statutory employees were taken away.
1.199A-2(b)(2)(i)] Wages paid to statutory employees (on Forms W-2, Wage and Tax Statement, where "Statutory Employee" is checked in box 13) should not be included in calculating W-2 wages.
An example is Petrobras, where there were 320 fatal accidents between 1995 and 2013, of which 268 (84%) occurred in outsourced employees, 52 (16%) among statutory employees, and where the annual rate of fatal workplace accidents among outsourced workers from 2000 to 2013 was 8.6/100,000 accidents occurred and 5.6/100,000 among statutory workers (2).
McVey said the opinion makes an important clarification about case law as it relates to statutory employees.
Construction of a pension reserve via an insurance contract in order to compensate the management for the increase of the pension costs for the statutory employees affiliated with the national social security office.
The act allows for only limited, specific exceptions to that definition, none of which creates a carve-out for "employees" who also happen to be students of their ostensible "employer." The board overturned its prior decisions that had held that teaching assistants generally were not statutory employees.
In some instances, independent contractors are deemed by the IRS to be statutory employees. The examples in Publication 15-A include certain at home workers and certain sales people.
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).
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. It lays out the elements and penalties involved in workers compensation fraud.
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.