Employee or Independent Contractor? That is the Question!

  • Accountant
  • AFSP
  • CRTP
  • CPP
  • CPA (US)
  • EA
  • HRCI
  • ORTP
  • SHRM
  • FPC
  • MRTP
  • CFIRS
  • CWS

Published: May, 2021

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Overview

  • Under IRS Classifications
    7 mins
  • Behavioral control
    18 mins
  • Availability of Services
    25 mins
  • Employee vs Independent contractor: Reporting Requirements
    39 mins
  • Significant factors for Economic Realities Test
    55 mins
  • Getting Caught - Employee
    65 mins
  • Test for SUI
    77 mins
  • Purpose of Program
    84 mins
  • Applying for Program
    90 mins
  • Payment Calculation Using Section 3509(a) Rates
    96 mins

Course Description

In this online CPE webinar we discuss the requirements needed to determine if a worker is an independent contractor or an employee under various federal and state regulations.  

It will start with a brief review of the basic characteristics of both types of workers. From this we discuss the Internal Revenue Service’s three categories of Evidence of Control, or what is known as the “three factor test”, to determine whether a worker can be classified as an independent contractor under the IRS rules.  This leads into a conversation about the requirements for each of these types of workers under the wage and hour rules. We then examine the IRS form that can be used to help determine the worker’s status. 

We review examples of scenarios that can trigger an independent contractor audit and the penalties that can be assessed if the worker is determined to be misclassified. To complete the course, we discuss various examples of state regulations as they pertain to worker classification.  This online continuing education course serves as a sound basis to assist human resources, payroll or finance professionals in determining how to properly classify a worker as an independent contractor.

Key topics:

  • Classifications of workers are permitted under the IRS Rules.
  • Common law rule and how is it used to determine worker status
  • Three factors the IRS uses to determine worker status and how to apply them correctly
  • Form SS-8 to your advantage to determine worker status

Learning Objectives

  • To define the requirements under the IRS regulations that are used to classify workers as independent contractors.
  • To identify the requirements that must be met to classify a worker as an independent contractor under the federal wage and hour laws
  • To explain how to use the IRS Form SS-8 to assist in making the proper classification for a worker
  • To identify the state requirements for proper classification of workers under the ABC test
  • To list the penalties that can be assessed for misclassifying a worker
  • To identify the IRS program that can assist an employer in mitigating the penalties for misclassifying a worker

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Human Resources Manager
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
  • 2 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0534)
  • 2 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00554-21-S)
  • 2 RCH Credit of HR (General) for Human Resource Certification Institute (HRCI) (Approval No. 583399)
  • 2 PDC Credit of Business Acumen for SHRM Professionals (Approval No. 22-HRASK)
  • 2 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00554-21-S)
  • 2 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00554-21-S)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 General Credit for Accountant/Bookeeper
  • 2 RCH Credit for Fundamental Payroll Certification (FPC) (Approval No. 22CPE041)
  • 2 RCH Credit for Certified Payroll Professional (CPP) (Approval No. 22CPE041)

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Vicki Lambert, CPP

President, The Payroll Advisor

Vicki M. Lambert, CPP, is president and academic director of The Payroll Advisor™ a firm specializing in training payroll professionals. With over 35 years of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert is a sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States that have been attended by executives and professionals from some of the most prestigious firms in business today.

Ms. Lambert has lectured extensively on payroll administration and compliance issues for clients that have included Automatic Data Processing, CCH Incorporated, Ceridian Employer Services, and The Employer Group. Ms. Lambert has also served as a consultant and in-house trainer for businesses such as Sun Microsystems, Paychex, Fox Studios, Disney, County of Riverside, and City of Hesperia.

Ms. Lambert is an adjunct faculty member at Brandman University in Southern California. She is the creator of and the instructor for the Practical Payroll Online program offered through the School of Extended Education. Ms. Lambert currently produces and presents audio seminars and webcasts for clients and business groups throughout the country.

About Company

The Payroll Advisor

thepayrolladvisor.com/

The Payroll Advisor™ was developed to be your source for payroll training at all levels within the payroll field as well as for anyone who relies on complete, accurate and timely information regarding all aspects of the payroll function.
 
Our Philosophy
To achieve and maintain an acceptable level of competence within any endeavor requires effort and commitment. To truly become a master of your chosen field demands a curiosity and dedication that brings the science and mechanics of an occupation or craft to a level of artistry. But there is a level beyond that of a master that few in any area achieve. To get here one must have a passion for the field that transcends professional accolades or economic achievement. This is the point where the importance of the activity, the nobility of the work, and the realization that the positive results from your efforts can elevate the entire field. It is from this passion that The Payroll Advisor™ came to be.
 
Our Mission
The mission of The Payroll Advisor™ is to provide the absolute best payroll training available!  It must be timely, correct, understandable and accessible, and focused on the actual needs of the payroll professional in today’s fast-paced business environment.  This is done chiefly through the internet and other electronic means.
 
We also offer our high-quality webinars to outside vendors to offer to their clients through their own brand. Ms. Lambert is the speaker for each of these information-packed webinars. Our clients include Ascentis, Audio Solutions, Avant Resources, Business 21 Publications/Rapid Learning Institute, Center for Competitive Management, Compliance Online, Online Compliance Panel, Peoplestrategy, Thompson Interactive and Train HR.
 
Extended Education:  We concentrate on two methods to provide the finest quality payroll training under the Extended Education Departments of colleges and universities across the country. First, the Payroll Practice and Management Online Program is available in over one thousand colleges and universities across the United States and worldwide through Ed2Go/Cengage Learning/Gatlin Education.  Ms. Lambert is the content editor for this outstanding program as well as its current facilitator.
 
Second, Ms. Lambert is the content developer as well as the instructor for the Practical Payroll Online program offered at Brandman University. As an adjunct faculty member, Ms. Lambert teaches both the spring and fall semesters programs.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

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