Source: The Tax Specialist Journal Article
Published Date: 1 Feb 2022
The common law employee-contractor test remains important in determining an employer's employmentrelated tax obligations despite expanded statutory tests. There is considerable misunderstanding of the common law employer-contractor test and how it interacts with the various statutory tests. Over the past few years, there have been a number of cases that challenged the conventional understanding of how the various tests apply. This article outlines the common law and statutory tests and examines the impact that recent cases have had on the understanding of the manner in which the tests operate. The article also examines some of the non-tax considerations that may result from a worker being an employee or an independent contractor.
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