Although state taxes don’t receive their fair share of attention, payroll tax is beginning to stand on its own. While it has been seen as a costly and annoying administrative burden, grudgingly accepted, recent cases have thrust it into the limelight.
This session will explore:
- The myth of contractors (distinguishing between true contractors and contractors who are employees at common law)
- Contractor exemptions – when they apply and when they don’t
- The ongoing use of service entities, and their limitations; and
- Grouping risks.