Instructor
Instructor
Instructor
The tension between classifying a worker as an employee or independent contractor has major consequences, especially if your client is audited either by the IRS, the Alabama Department of Labor, or the US DOL, or the Alabama DOR, or a combination thereof -- or is sued by the former (unhappy or injured) worker and in some cases a group of former workers. The CPA plays a key role in advising their client when this situation arises, or hopefully beforehand, and needs to know not only the payroll tax classification rules but the labor and employment tests as well—and ways to mitigate the risks.