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 continued until 2015 when our salaries were reduced by more than half, and all benefits due to us as statutory employees were taken away.

Save Us From Starvation, Untimely Death, 37 Sacked College Teachers Beg Sanwo-Olu

for corporate partners and statutory employees, of interest income, and

Relation of Nonfarm Proprietors' Income in the National Income and Product Accounts to Corresponding Measures as Published by the Internal Revenue Service

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.

The meaning of qualified W-2 wages under Sec. 199A

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).

The (Counter) Labor Reform: Law 13,467/2017, a disaster for Workers' Health

McVey said the opinion makes an important clarification about case law as it relates to statutory employees.

COA upholds $14M asbestos verdict

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.

Political winds could shift view of athletes as employees: NLRB memo sides with student unionization, but that could be revised

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.

Nuts and bolts for in-house counsel: Employment & labor issues (Part 2)

Under its ruling, the NLRB did not determine if the college players were statutory employees under the National Labor Relations Act.

Northwestern football labor hopes sacked

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).

Labor board delivers blow to student-athletes seeking to unionize

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.

Demoted: new laws clamp down on worker misclassification

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.

Working for yourself; law & taxes for independent contractors, freelancers & consultants, 8th ed