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Kontraktoor keeriiɗo (1099) fenaande, haɗeede nafooje, e IRS SS-8

Limɗe emergency ina ceerti e nder leydi. Ngolɗoo hello huutortoo ko 911, woni limoore wonande leyɗeele dentuɗe Amerik e Kanadaa. Leyɗe goɗɗe keewɗe ina kuutoroo 112, 999, walla limoore woɗnde. Yiytu limoore leydi maa.

Yiytude e sahaa njoɓdi walla caggal nde a woppitaa golle no feewi walla a bonnii e nokku golle wonde mawɗo maa renndini ma ko "Kontraktoor keeriiɗo" e dow IRS Form 1099-NEC e nokku golloowo jooni jooni e dow Form W-2 ina addana on caɗeele kaalis keewɗe. Jamma gooto, aɗa heɓa haayre 15,3 e nder teemedere njoɓdi njoɓdi gollal hoore mum (fotde ma yoɓde 7,65% e feccere golloowo oo e 7,65% e feccere golloowo oo e njoɓdi Social Security e Medicare), a foolaama e njoɓdi waktuuji ɓeydaaɗi e njoɓdi ɓurndi famɗude njaruuji, e wiyde gollorɗe laamu wonde njoɓdi maa "ina ŋakki" so aɗa ɗaɓɓa Assiranse ŋakkeende golle walla njoɓdi gollotooɓe.

E nder sariyaaji gollal e njoɓdi fedde nde e dowlaaji ɗii, siynude "Agreement de contracteur indépendant" walla jaɓde yoɓeede e dow 1099 WAƊATAA ma kontraktor keeriiɗo. Darnde maa e golle sariya ina toɗɗii no feewi ko woni goonga e no sosiyetee oo jogori jogaade golle maa e les IRS Common-Law Control Test, U.S. Departemaa Golle FLSA Test Goonga Faggudu (29 C.F.R. Feccere 795), walla Test ABC tiiɗɗo mo dowla maa. So a winnditii IRS Form SS-8 wondude e IRS Form 8919, aɗa waawi taƴde njoɓdi maa FICA e feccere e dow deftere njoɓdi maa jooni ndee, tawa aɗa jokki e yoɓde njoɓdi ɗiɗi (double back-pay liquidated damages) ngam waktuuji ɓeydaaɗi ɗi yoɓaaka e udditde ko yaawi nafooje Assiranse ŋakkeende golle.

Waɗde ɗum jooni

  1. WOTO file Schedule C e yoɓde 15.3% Tax Self-Employment timmuɗo so tawii a seerti e limto: So tawii gollodiiɗo maa ina joginoo limre maa, ina janngina ma, ina toppitii golle maa ñalnde kala, ina jogoo ma no golloowo nii tawa ina rokka ma Form SE.chedu as*du C jom njulaagu golloowo e hoore mum. E nder heen, winndu Formaasiyoŋ IRS SS-8 (Anndinde ngonka golloowo ngam fawaade e njoɓdi gollal fedde ndee e njoɓdi njoɓdi) e jokkondirde e Formaasiyoŋ IRS re.Sekirite renndo e njoɓdi Medicare mo mooftaaka e njoɓdi njoɓdi) huutoraade **Reason For0m Code maa. Fiilde Form 8919 ɗoon e ɗoon ina itta feccere e njoɓdi FICA ndi golloowo oo yoɓata fotde 7,65 e nder teemedere e nder limre njoɓdi maa, ɗum noon ina hisna ma 765 dolaar e kala 10 000 dolaar mo keɓ-ɗaa.
  2. Ɗaɓɓu Assiranse ŋakkeende golle ɗoon e ɗoon so tawii a woppitaama golle, hay so tawii mawɗo maa yoɓii ma e 1099: Hoto meeɗ ɗaccude mawɗo maa ɓooyɗo haalda e ma ngam yaltude e ɗaɓɓude ŋakkeende golle e wiyde *"1099 kontraaji mbaawaa heɓde ŋakkeende golle nde Ɗaɓɓaande dowla maa Unemp1lo you." Anndinde kaalis holliroowo "$0.00" e njoɓdi basis-period ummoraade e ndeen sosiyetee, ɗoon e ɗoon neldu Ɗaɓɓaande ƴeewndo / Affidavit njoɓdi ŋakkundi (Njoɓdi njoɓdi) jokkondirndi e 1099-NEC maa, binndanɗe deposit banke, limlebbi golle, e iimeeluuji gardiiɗo. Laabi gollotooɗi e ŋakkeende golle ina keewi renndinde gollotooɓe 1099 ɓe limtaaka no moƴƴi e nder yontere, ina ndokka heen nafooje ŋakkeende golle timmuɗe, ina ƴeewtoo kadi liggotooɗo oo ngam ƴeewde njoɓdi njoɓdi caggal.
  3. Resndu kala seedeeji dijital jowitiiɗi e ƴeewndo golloowo ko adii nde sosiyetee maa Slack, email, walla konte app ina coktee: Ngam heɓde pellital IRS Form SS-8, wiɗto njoɓdi Departemaa Golle, walla ƴeewndo ŋakkeende golle, aɗa foti hollirde jokkondiral jikkuuji e kaalis. Ɗoon e ɗoon, hisnu nate ekran e koppiiji PDF ɗi limlebbiiji maa toɗɗaaɗi ɗii, defte janngirɗe doosɗe, politikaaji gooti, ​​mesasuuji binndaaɗi gardiiɗo ina ñaawoo ma ngam leeltude walla haalande ma no mbaɗata golle, binndanɗe rewindaade GPS, kuule ɗe ngonaa pottitte, e ƴeewte golle.
  4. Hiisaade 1,5x waktuuji ɓeydaaɗi ɗi njoɓaaka e njoɓdi golle ɗe njoɓaaka e nder duuɓi 2 haa 3 jawtuɗi ɗii: E nder sariya fedde nde, jowitiiɗo e tolnooji golle laaɓtuɗe (FLSA, 29 U.S.C. §§ 206, 207, 216(b)), gollotooɓe ɓe limtaaka no haanirta nii, ɓe ngollii ko ɓuri heewde e golle 100 e nder teemedere njoɓdi maɓɓe ndi ɓe njoɓaaka 1,5x waktuuji ɓeydaaɗi PLUS fotde 100 e nder teemedere e "boɗeeje limtilimtinɗe" (double back pay) yahrude caggal duuɓi 2 haa 3, ɓeyda heen njoɓdi awokaaji ɗi liggotooɗo yoɓata (ƴeew men njillu ƴellitgol njoɓdi ndi yoɓaaka). Yanti heen, e nder dowriiji ko wayi no Kaliforni (Kod golle § 2802), Illinois (820 ILCS 115/9.5), e Massachusetts, gollotooɓe ina poti yoɓde ma kala kiloomeeteer walla kiloomeeteer mo njahrataa e oto maa (yeru, yahdude e werlaa 50 kiloomeeteer (31 kiloomeeteer) ñalnde kala e njoɓdi kuutorɗe.
  5. Fiilde ɗaɓɓaande njoɓdi gollotooɓe ɗoon e ɗoon so tawii a nawnaama e golle ɗee no "1099 contractor": Gollotooɓe e nder mahdi, depasuuji, jokkondire, njuɓɓudi, e njuɓɓudi leydi ina keewi ustude gollotooɓe e nder 1099s teeŋti noon ngam daɗde e njoɓdi asiransi Njoɓdi gollotooɓe. So tawii a dañii caɗeele e nokku golle, waɗ ɗaɓɓaande to Diiso ngam yoɓde gollotooɓe e nder leydi maa e Kaalis gollotooɓe ɓe ngalaa asiraagal (UEF) leydi ndi; board oo maa huutoro jarribo ngonka golle dowla oo tawa ko e 1099 label maa.
  6. Reento hoore maa e ƴattooje golloowo ɗe ngonaa sariya e hulɓinaade ɓanndu: E nder FLSA kuulal 15(a)(3) (29 the U.S.C. § 215(a)(3)) e sariyaaji dowlaaji jowitiiɗi e ƴamooɓe lefol laamu, ko huunde nde rewaani laawol so tawii liggotooɗo ina waawi riiwtude golle mum, walla limtude ɗum e doggol ɓalewol waktuuji golloowo naamnotooɗo 1099 senngo maɓɓe walla wullitaango njoɓdi walla njoɓdi. So tawii golloowo ina hulɓinii kisal ɓanndu maa walla ina yiɗi nanngude oto maa walla kuutorɗe maa, noddu limoore maa (911 to Amerik e Kanadaa, 112 to UE, 999 to Angalteer) walla ƴeewto men limooje caɗtuɗe regginorde.

Lekki kuulal: Triage ngam 1099 misclassification e nder njoɓdi, njoɓdi, e nafooje

1099 misclassification gooto ina luulndii sariyaaji ɗi juɓɓule laamu nay ceertuɗe no feewi mbaɗi. Aɗa waawi (e aɗa foti) jokkude ballal rewrude e denndaangal laabi kuutorteeɗi e sahaa gooto.

flowchart TD
    A["Yoɓaama e Form 1099-NEC (walla Kaalis) Hay so tawii ina golla no golloowo nii"] --> B{"Hol jarribo sariya laamotooɗo ɗaɓɓaande maa?"}
    B -->|"Jawdi leydi (IRS FICA / Medicare)"| C["IRS 3-Factor Common-Law ƴeewndo ƴeewndo (Ƴeewndo jikkuuji, ƴeewndo kaalis, sifaa jokkondiral)"]
    B -->|"Waktuuji ɓeydaaɗi e njoɓdi ɓurndi famɗude (US DOL)"| D["FLSA 6-Factor Test goonga faggudu (29 C.F.R. Feccere 795: Faggudu faggudu vs. E nder njulaagu ngam hoore maa)"]
    B -->|"Dowlaaji ɓeydaaɗi waktuuji, yoɓde njoɓdi & ŋakkeende golle (CA, MA, NJ, IL, ekn)"| E["Test ABC mo dowla tiiɗɗo (Golloowo teskinɗo so wonaa tawa golloowo oo hollitii denndaangal 3 Prongs A, B, e C)"]
    C --> F["Kuulal Tax: Fiilde IRS Formaasiyoŋ SS-8 + Jokkondira Formaasiyoŋ 8919 (Kod G) e Formaasiyoŋ 1040 ngam taƴde Tax FICA gila 15,3% haa 7,65%"]
    D --> G["Kuugal Njoɓdi: Fiilde US DOL WHD Wullitaango walla Ñaawoore FLSA keeriiɗo ngam 2x yoɓaaka waktuuji ɓeydaaɗi & Njoɓdi ɓurndi famɗude"]
    E --> H["Kuugal Nafoore: Fiilde 'Njoɓdi ŋakkundi' Seppo + Ɗaɓɓaande Comp Gollotooɓe + Ɗaɓɓaande Golle Dowla ngam Mileage/Kuutorɗe"]

Testuuji 3 sariyaaji kollitooji wonde ko a Gollotooɗo, wonaa Kontraktoor 1099

E nder kala ñaawirdu e njuɓɓudi leydi ndii, tiitoonde golle e 1099 nanondiral siynaangal ina ŋakki e sariya. So tawii ko a golloowo walla ko a golloowo keeriiɗo, fawii ko e hol e ɗeeɗoo jarribooje tati sariyaaji kuutorteeɗe e njuɓɓudi ndi njokkondir-ɗaa ndii:

1. Test IRS ngam ƴeewde ko yowitii e sariya (Ngam ɓataake SS-8 e ɓataake 8919 ngam ustude njoɓdi)

Sarwiis Revenue Interne ina ƴeewtoo cate tati seedeeji ngam ƴeewde so tawii njulaagu nguu ina joginoo hakke ardude e jogaade ko mbaɗ-ɗaa e no mbaɗ-ɗaa ɗum :

  • Konngol jikkuuji: Mbele sosiyetee oo wiyii ma nde e hol to potɗaa haalde golle, ina ɗaɓɓi e maa golle waktuuji keertiiɗi, ina ɗaɓɓi e maa jokkondire golle, ina ɗaɓɓi nde mbaɗtataa jaŋde doole, ina ɗaɓɓi nde ɓoornoto-ɗaa uniforme sosiyetee walla badge, walla ina ɗaɓɓi nde aɗa heɓa yamiroore gardiiɗo golle ngam waktuuji udditgol?
  • Kontrol kaalis: Mbele a yoɓaama njoɓdi waktu, njoɓdi yontere, walla njoɓdi set piece rate ko ɓuri bidding e eɓɓooji flat-fee? Mbele sosiyetee oo rokkii biro gadano oo, lowre ndee, kaɓirɗe teeŋtuɗe ɗee, walla otooji ɗii ? Mbele a haɗaama walla a haɗaama no feewi heɓde ngalu njulaagu goonga walla dañde ngalu ?
  • Nokku Jokkondiral: Mbele golle ɗe mbaɗ-ɗaa ɗee ko core, jokkondirɗe e golle sosiyetee oo sahaa kala (yeru, bakkaat golloowo e bakkaat, infirmiyee golloowo e kilinik, kodoowo golloowo e sosiyetee lowre, walla sofereeɓe golloowo e sosiyetee logistik) wonaa konte goote to yaasi to fix o pluncei an sarwiis (to lince tiiɗde)? Mbele jokkondiral ngal ina jokki, wonaa eɓɓoore wootere juutnde ?

2. Departemaa Amerik toppitiiɗo golle FLSA "Test goonga faggudu" (29 C.F.R. Feccere 795)

Ngam njoɓdi ɓurndi famɗude e 1,5x waktuuji ɓeydaaɗi e nder sariya jowitiiɗo e golle (FLSA), Departemaa Amerik toppitiiɗo golle 2024 kuulal cakkitiingal (29 C.F.R. Re Part 795) ina ƴeewtoo **total faggudu w fawii ko e golloowo ngam golle (Golloowo) walla goonga e njulaagu ngam hoore maa (Kontraktoor keeriiɗo):

  1. Fartannde heɓde nafoore walla ŋakkeende fawaade e karallaagal njuɓɓudi.
  2. Nafooje golloowo e jom golle potɗo wonde (soodde laptop 800 dolaar walla huutoraade sedan maa keeriiɗo ko wonaa ngalu njulaagu kapitaal nannduɗo e njuɓɓudi njulaagu sosiyetee oo).
  3. Toɓɓere duumiinde jokkondiral golle (golle jokkondirɗe, ɗe ngalaa keerol, walla ɗe keertiiɗe ina toɗɗii tiiɗnaare e ngonka gollotooɗo).
  4. Nafoore e tolno ɗowgol (jokkondiral reserved walla exercité e dow njuɓɓudi, ƴeewndo, coggu, e mbaawka golloraade woɗɓe).
  5. Toɓɓere nde golle baɗaaɗe ɗee ngoni e nder golle potɗe waɗeede ɗee (so tawii golle maa ina ngondi e ko sosiyetee oo yeeyata koo, aɗa foti wonde golloowo).
  6. Karallaagal e eɓɓoore (kuutoragol karallaagal keeringal walla safaara e nder golloowo vs. huutoraade eɓɓoore njulaagu mahngo njulaagu).

3. Dowla "Test ABC" tiiɗɗo (Kaliforni, Masasuset, Nuwel Jersey, Illinois, e Dowlaaji 20+ ngam ŋakkeende golle)

E nder dowriiji ko ɓuri 20 ngam Assirannde ŋakkeende golle, e ngam denndaangal njoɓdi, waktuuji ɓeydaaɗi, e njoɓdi-yoɓde e nder dowriiji ko wayi no Kaliforni (Kod golle § 2775 / AB 5), **Masasusetts (Jersey M.G.L. c (N.J.S.A. 43:21-19(i)(6)), sariya fuɗɗotoo ko e teskagol sariya doole wonde ko a Gollotooɗo. Ngam renndinde ma e 1099 kontraktor e les ABC Test, golloowo oo ina jogii ballal ngam hollirde tati fof e ɗeeɗoo prongs (e waasde hay prong gooto ina waɗa ma golloowo otomatik):

  • Prong A (Free from Control): Gollotooɗo oo ina woɗɗi e njiimaandi e njuɓɓudi gollordu nduu e jokkondiral e golle ɗee, e nder nanondiral ngal e nder goonga ; E
  • Prong B (Yaasi golle ko woowaa, The "Killer Prong"): Gollotooɗo oo ina waɗa golle ɗe yaasi golle ko woowaa e nder gollordu gollordu (yeru, liggotooɗo e liggotooɗo e liggotooɗo e liggotooɗo, walla liggotooɗo e liggotooɗo e liggotooɗo e liggotooɗo e liggotooɗo e liggotooɗo, **otomatik B gollotooɗo e liggotooɗo e liggotooɗo); E
  • Prong C (Independently Established Trade): Gollotooɗo oo ina heewi waɗde njulaagu, golle, walla njulaagu nguu, tawa ina waɗi sifaa gooto e golle baɗaaɗe ɗee (e nder kiliyaneeɓe njulaagu mum en, e yamiroore njulaagu, e yeeyde).

Batte kaalis bannge-bannge: W-2 Gollotooɗo vs

Tax, Njoɓdi, walla Kategori Nafoore Golloowo W-2 mo limtaa no haanirta nii Golloowo 1099-NEC mo limtaaka (ko adii nde aɗa haɓa) No keɓirtaa kaalis maa & hakkeeji maa
Kisal renndo e njoɓdi safaara (FICA e SECA) Aɗa yoɓa 7,65% (6,2% e kaalis renndo + 1,45% e kaalis safaara); golloowo ina doga e sariya yoɓde goɗɗo oo 7,65% Golloowo ina duppa denndaangal 15,3% Tax Self-Employment e dow koyɗe maa Fiilde Formaasiyoŋ IRS SS-8 + jokkondir Formaasiyoŋ IRS 8919 (Kod G) e Formaasiyoŋ 1040 ngam yoɓde tan 7,65% geɗal maa
Yoɓde waktuuji ɓeydaaɗi (Ko ɓuri waktuuji 40/Aset walla waktuuji 8/Nyalawma e nder CA) Hakke 1.5x njoɓdi njoɓdi kala waktu gollaaɗo ko ɓuri 40 e yontere e les FLSA (so wonaa tawa njoɓdi ndii ina woppitee) Yoɓaama waktuuji juutɗi (1.0x) walla njoɓdi ñalnde kala/eɓɓoore tawa aɗa golla waktuuji 50 haa 70 e yontere Fiilde US DOL WHD Wullitaango walla Ɗaɓɓaande Golle Dowla ngam 100% waktuuji ɓeydaaɗi ɗi yoɓaaka + 100% bonɗe limtaaɗe
Kilometreeji oto, petroŋ, kuutorɗe, & njoɓdi telefoŋ Ko golloowo yoɓata tawa yoɓaani njoɓdi (ko doole e nder CA Lab. Code § 2802, IL, MA, ekn, e nder FLSA so tawii njoɓdi ndii ina ustoo njoɓdi les njoɓdi ɓurndi famɗude) Doole yoɓde gaas, ɓoornaade otooji, asiraagal, lowre, e kuutorɗe e nder poosi maa Ɗaɓɓugol sariya Njoɓdi njoɓdi njulaagu ndi yoɓaaka ɓeyda heen riiba e ɗaɓɓaande njoɓdi laamu maa
Nafooje Assiranse ŋakkeende golle (UI) Caggal nde o woppitaa Otomatik e kaalis golloowo FUTA/SUTA njoɓdi njoɓdi ; nafooje kaalis yontere kala ɗoon e ɗoon so neɗɗo woppitaa golle Golloowo yoɓii $0 e nder system UI; pellital kaalis gadanal ina hollita "njoɓdi $0". Fiilde UI ɗaɓɓaande no fotiri fof + neldu Njoɓɗeele ŋakkuɗe / 1099 Seppo ŋakkere e limtooji njoɓdi e 1099-NEC
Njoɓdi gollooɓe (Njoɓdi safaara & njoɓdi golle) 100% njoɓdi ndi alaa ko bonnata ngam njoɓdi safaara e ⅔ njoɓdi majjundi ndi alaa njoɓdi gila e ñalawma 1 ñawu nguu Boss wiyi "Aan ko a kontraktoor keeriiɗo, yoɓaa ER bill maa" Fiilde ɗaɓɓaande to bannge Goomu Comp Gollotooɓe Dowla & Kaalis Gollotooɓe ɓe ngalaa Assirannde

Rescue Tax Ɗatal-Ɗatal: No limtirta IRS Form SS-8 e Form 8919 e wakkati njoɓdi

So a heɓii Formaasiyoŋ 1099-NEC (e njoɓdi maa kollitaaɗo e Kaɓirgal 1) e nokku W-2, porogaraamuuji lowre njoɓdi maa eto otomatikk ruttaade e fiilngo Taƴre C (Njoɓdi walla Ngalu e Njulaagu) e Taƴre SE (Tax self-Employment), ko ɗum fiyi ma e the5.mplo. Rewta ndee ɗoo laawol IRS laaɓtungol, ngol laabi ɗiɗi ngam haɗde oon jolngo njoɓdi:

Ɗatal 1: Timmin e neldu IRS Form SS-8 (Seertu e deftere njoɓdi maa)

  1. Download IRS Form SS-8 (Anndinde ngonka golloowo ngam fawaade e njoɓdi gollal fedde nde e reentaade njoɓdi njoɓdi) ummoraade e irs.gov.
  2. Timmin Pecce I haa IV (walla V) e nder detal laaɓngal, tawa aɗa jokkondira e koppiiji Form 1099-NEC maa, nanondiral maa gollal/kontrak, limlebbi golle, kaayitaaji janngirɗe, e iimeeluuji kollitooji wonde sosiyetee oo ina joginoo no, nde, e hol to ngollir-ɗaa.
  3. Nafoore: Hoto **jokku Form SS-8 e deftere maa 1040. Neldu ɓataake SS-8 e Mail seedtinaaɗo, jaɓɓungal ngartam ɗaɓɓaande to adres standalone IRS SS-8 Determination Unit limtaaɗo e jamirooje ɓataake SS-8 (jogaade seedantaagal ɓataake seedantaagal e koppi ɓataake SS-8 siynaa e nder dosiyeeji maa njoɓdi).

Ɗatal 2: Fiilde IRS Form 8919 e Form maa 1040 Tax Return (Kuutoragol Kod Daliilu G)

A fotaani faddaade lebbi 6 haa 9 ɗi IRS foti timminde ñaawirgal maa e Form SS-8 maa ko adii nde mbaɗata deftere maa hitaande kala. Aɗa waawi ɗaɓɓude yoɓde njoɓdi maa ko yaawi e ɓataake maa 1040 jooni jooni:

  1. Jokkondir Formaasiyoŋ IRS 8919 (Tax mo Security Social e Medicare mo heɓaaka dow njoɓdi) e Formaasiyoŋ maa 1040.
  2. E nder Kolom © mo Line 1 e dow Formaasiyoŋ 8919, winndu Kod Sabaabu "G" ("Mi winnditii Formaasiyoŋ SS-8 e IRS e pellital am ina jokki"), walla winndu Kod Sabaabu "A" so tawii a heɓiino tawo ɓataake pellital IRS laawɗungal an Co**ee a walla" keɓii Form W-2 e Form 1099-NEC fof e juuɗe golloowo gooto e hitaande wootere (yeru, ɓe mbayli ma hakkunde hitaande walla ɓe njoɓi ma waktuuji maa jooɗɗi e W-2 e waktuuji maa ɓeydaaɗi/bonusuuji e 1099).
  3. Formaasiyoŋ 8919 ina wayla ngalu maa 1099-NEC to bannge Formaasiyoŋ 1040, Line 1h (Njoɓdi) e hiisa tan 7.65% feccere golloowo maa e njoɓdi Social Security e Medicare, mbayliigu golloowo mo yoɓaaka oo 7.65% feccere golloowo oo lega.

Njulaagu hakkunde Formaasiyoŋ 8919 e limto C Ƴellitaare Njoɓdi Njulaagu

So a winnditii Formaasiyoŋ 8919 ngam reentaade njoɓdi maa 1099-NEC ko njoɓdi W-2, aɗa hisna 7,65% e njoɓdi gollal hoore maa, kono kadi a waawaa ittude njoɓdi gollal e dow limto C e dow oon njoɓdi gooto (sabu sariya taƴgol njoɓdi e golle fedde nde yoɓaani Jadwal A haa 2025). Kono so tawii a waɗii kilooji walla njoɓdi kuutorɗe teeŋtuɗi e nder poos maa, aɗa waawi ittude ɗi haa jooni e Deklarasiyoŋ njoɓdi dowri baawɗo ittude njoɓdi gollotooɗo (hono Kaliforni, New York, Pennsylvania, e Minnesota) AND aɗa waawi ñaawde walla waɗde ɗaɓɓaande njuɓɓudi gollordu dowri ngam doole liggotooɗo oo yoɓa ɗiin njoɓdi10.


Koppi-e-paste template: Noddaango Ƴellitaare Golloowo & Ɗaɓɓaande Njoɓdi

Neldu ndee winndannde laaɓtunde to golloowo maa (walla jokkondira e Seppo njoɓdi ŋakkere golle e nder leydi e Departemaa Ɗaɓɓaande njoɓdi golle) ngam ɗaɓɓude moƴƴitingol W-2, waktuuji ɓeydaaɗi ɗi yoɓaaka, e yoɓde njoɓdi.

FORMAL NOTICE OF WORKER MISCLASSIFICATION (1099-NEC VS. W-2), DEMAND FOR CORRECTED
TAX REPORTING, AND CLAIM FOR UNPAID WAGES, OVERTIME, AND EXPENSE REIMBURSEMENT

Date: [Insert Date]

TO: [Name of Employer / Company Legal Department / HR Director]
    [Company Address & Email]

RE: Misclassification of Employment Status for [Your Full Name]
    Dates of Employment: [Start Date] to [End Date / Present]
    Position / Job Title: [Insert Title]

Dear [Name of Employer / HR Director]:

I am writing to formally notify [Company Name] that my classification as a purported "independent contractor" (paid via IRS Form 1099-NEC / without payroll tax withholding) violates federal and state labor and tax statutes, including the Internal Revenue Code (26 U.S.C. § 3121), the Fair Labor Standards Act (29 U.S.C. §§ 206, 207; 29 C.F.R. Part 795), and applicable state wage and hour laws [including the State ABC Test / State Labor Code].

1. FACTUAL BASIS FOR EMPLOYEE STATUS:
   Throughout my tenure with [Company Name], I have functioned in fact and law as a non-exempt employee:
   a) Behavioral Control: [Company Name] set my work schedule/hours, required attendance at mandatory meetings/training, dictated the methods and protocols for performing my duties, and supervised my daily performance.
   b) Integral Part of Business (Prong B): The work I performed ([describe duties]) is a core, regular part of [Company Name]'s primary business operations, not an independent outside trade.
   c) Economic Dependence & Financial Control: I was paid on a [hourly / weekly / fixed rate] basis, used company systems/branding, and had no independent entrepreneurial opportunity for profit or loss.

2. NOTICE OF IRS FORM SS-8 & FORM 8919 FILING:
   Please be advised that I am filing IRS Form SS-8 (Determination of Worker Status) and IRS Form 8919 with my federal income tax return, and reporting my base-period earnings to the State Unemployment Insurance / Workforce Agency. I request that [Company Name] immediately issue a corrected Form W-2 and remit the employer's mandatory share of FICA, FUTA, and state payroll taxes.

3. DEMAND FOR UNPAID OVERTIME & UNREIMBURSED BUSINESS EXPENSES:
   As a result of this misclassification, [Company Name] owes me the following statutory amounts:
   - Unpaid Overtime Wages (1.5x regular rate for [Number] overtime hours worked between [Date] and [Date]): $[Amount]
   - Mandatory FLSA / State Statutory Liquidated Damages (100% to 200% statutory penalty): $[Amount]
   - Unreimbursed Business Expenses (Personal vehicle mileage of [Number] kilometers / miles at the IRS standard mileage rate, cell phone, equipment, and supplies): $[Amount]
   - Pay Stub / Wage Statement Statutory Penalties: $[Amount]

4. NON-RETALIATION NOTICE (29 U.S.C. § 215(a)(3)):
   Please take notice that federal law (29 U.S.C. § 215(a)(3)) and state whistleblower statutes strictly prohibit any adverse action, termination, reduction in hours, blacklisting, or retaliation against a worker for asserting rights to proper classification and lawful wages.

Please contact me in writing at [Your Email] within ten (10) calendar days to resolve these unpaid wage and tax obligations prior to formal agency adjudication and litigation.

Sincerely,

____________________________________
[Your Signature]
[Your Printed Name, Address, Phone Number, and Email]

Feere gollooɓe hakkunde leyɗeele ("Kontraaji fenaande" & "Golle hoore mum fenaande")

So tawii sosiyetee mo wonaa leydi Amerik doolii ma winnditaade ABN, waɗde sosiyetee keeriiɗo, walla golloraade "kontrakter keeriiɗo" ngam ittude njoɓdi maa ñalɗi teskinɗi, pension maa, e hakkeeji maa ɓeydaaɗi waktuuji, noddu ɗeeɗoo sariyaaji ngenndiiji kaɓotooɗi reentaade :

  • Kanada ("Njulaagu golle neɗɗo" Trap, CRA Form CPT1 Kuulal & Ɗaɓɓaande gollal diiwaan): E nder Kanadaa, so tawii golloowo ko golloowo walla ko golloowo e hoore mum, ko jarribo sariya kuuɓtodinngo pecce nay, ngo Ñaawirde Toownde Kanadaa sosi e hitaande *671d Ontario Inc.2.2. (Konngol, Jeyi kuutorɗe, Dañal nafoore/Risk ŋakkere, e Naatgol).
  • Ɗaɓɓu Kuulal CRA CPP/EI (Formulaasiyoŋ CPT1): So tawii golloowo gooto waɗii ma ko boni tawa a ustaani njoɓdi Pewnugol Pension Kanadaa (CPP) walla Assirannde Golle (EI), winndu Formulaasiyoŋ CRA CPT1 (Ɗaɓɓugol Kuulal CPP/EI) byil follow My Account walla hitaande nde naamnal ngal jokkondiri e mum. So tawii CRA ina yamiri wonde a wonnoo ko golloowo, Record of Employment (ROE) maa ina hesɗitinee ngam heɓde nafooje Assirannde gollal, kadi golloowo oo ina foti yoɓde geɗal golloowo oo e kala geɗal golloowo mo mooftaaka e njoɓdi CPP/EI.
  • Hakkeeji "Kontraktoor fawaade e" diiwaan: Hay so a hawraani e firo tiiɗngo golloowo, ñaawirɗe Kanadaa e juɓɓule gollorde diiwaan ina nganndi cate hakkundeeje biyeteeɗe Kontraktoor fawaade e diiwaan (kontraktoor mo dañata ko ina tolnoo e 80% single aa son sosiyetee mo alaa e sago). joofgol (yoɓde limto) nde kontraa maa joofi.
  • Dental Dowlaaji Dentuɗi (Golle hoore mum fenaande, "Golloowo" vs. "Golloowo" Darnde e les Uber BV v Aslam & HMRC IR35): Sariya gollal leydi Angalteer (Sariya hakkeeji gollal 1996, kuulal 230) ina renndini yimɓe e ye:mp.le-1). Kontraktoor, (2) "Golloowo" (Terɗe (b) Golloowo), e (3) Golloowo. E nder kuulal maantiniingal Ñaawirde Toownde leydi Angalteer e nder Uber BV v Aslam [2021] UKSC 5, hay so tawii platform gig walla sosiyetee ina naatna heen kuule ɗe mbiyata ko a "kontraktoor keeriiɗo", ñaawirɗe ina ƴeewa goonga kuuɓtodinɗo e njiimaandi e njiimaandi. So tawii ko aan e hoore maa mbaɗata golle e les njiimaandi sosiyetee, ko famɗi fof aɗa woni "Golloowo", mo sariya rokkata ma Njoɓdi ɓurndi famɗude / Njoɓdi nguurndam ngenndi, yontereeji 5,6 (balɗe 28) yoɓaaɗi pension hitaande kala e nder njuɓɓudi Pmiluth binnditagol, e ndeenka wiyooɓe/haɓaade njiyaagu. Jokkondir e ACAS (0300 123 1100) e nder lebbi 3 ustude ñalawma gooto ngam fuɗɗaade Early Conciliation ngam njoɓdi ñalɗi ɗi yoɓaaka e ɗaɓɓaande njoɓdi ɓurndi famɗude.
  • Ostraali (Haɗeede "Kontraaji fenaande", sariya golle nuunɗuɗe kuulal 357 & Garantii pension hay wonande kontraaji):
  • Haɗeede tiiɗnde ngam waɗde kontraaji fenaande: E nder kuulal 357 Sariya golle nuunɗuɗe 2009 (semmbinaaɗo e Sariya uddugol loowdi 2024, kuulal 15AA, ngal artiri jarribo keewngo "substance réelle, it pratique de la réalité de la réalité de la réalité de l'état fédéral, et la réalité pratique de la réalité fédérale". tooñannge wonande golloowo ngam fenaande jokkondire gollal ko wayi no peeje kuuɓtodinɗe (walla ittude gollotooɗo ngam artirde ɗum en e kuuɓal ABN golloowo golle goote). Aɗa waawi humpitaade Sham Contracting to Ombudsman golle nuunɗuɗe (FWO) ngam heɓde njoɓdi Modern Award ndi yoɓaaka, njoɓdi penaale, njoɓdi jolngo, e njoɓdi hitaande/ñawɗo.
  • Garantiiji njoɓdi ngam gollotooɓe e golle (Kuulal 12(3)): E nder Kuulal 12(3) sariya Garantiiji golle (njuɓɓudi) 1992, hay so tawii ko a golloowo ABN goonga, **so tawii aɗa gollira e les kontraa mo "fuu maa walla hoore maa" ngam waktu/waktuuji, waawaa subcontract golle ɗee e goɗɗo, kadi yoɓaaka ngam heɓde njeñtudi quoted fixed), sosiyetee oo ina foti yoɓde 11,5%+ ballal Garanti Superannuation ngam maa. Rajo Super mo yoɓaaka to Ofis Tax Ostarali (ATO) e internet.

Naamne keewɗe naamneede

Does signing an "Independent Contractor Agreement" or setting up an LLC at my boss's demand waive my right to claim I was an employee?

No. Under both the federal Fair Labor Standards Act (Supreme Court precedent in Barrentine v. Arkansas-Best Freight System and Tony & Susan Alamo Foundation v. Secretary of Labor) and Internal Revenue Code rules, employment status is a non-waivable matter of public law, not private contract. Even if your employer refused to hire you unless you signed a 10-page Independent Contractor Agreement, obtained a local business license, or registered a single-member LLC, courts and tax agencies look straight past the paperwork to the actual day-to-day control and economic reality of the job.

Will my employer find out if I file IRS Form SS-8 to challenge my 1099-NEC classification?

Yes. When you submit IRS Form SS-8, an IRS technician sends a copy of the SS-8 questionnaire to the employer (and identifies you as the worker who requested the ruling) so the employer can submit their side of the facts before the IRS issues a formal determination letter. Because the employer will be notified, if you are still working at the company and fear unlawful retaliation, document all your hours, schedules, and performance reviews BEFORE mailing Form SS-8, or wait until you have secured a new job (note that you can file Form SS-8 and an amended tax return on Form 1040-X up to 3 years after the original tax return due date to get a refund of overpaid self-employment taxes).

What if my employer paid my regular 40 hours on a Form W-2, but paid my overtime hours or bonuses on a separate Form 1099-NEC?

Splitting a single worker's pay between a W-2 and a 1099-NEC for the same job is a classic, blatantly illegal payroll tax and overtime evasion scheme. You cannot be both an employee and an independent contractor for the same duties at the same company. On your tax return, file IRS Form 8919 using Reason Code "C" ("I received a Form W-2 and a Form 1099-MISC or 1099-NEC from this firm for the same tax year, and the amount on the 1099 should have been included on my W-2"), which automatically saves you the 7.65% employer FICA tax without even needing to file Form SS-8 first, and file an immediate FLSA complaint for the missing 0.5x overtime premium.

Can I still file my tax return on time in April if the IRS has not finished ruling on my Form SS-8?

Yes, and you should never delay filing your Form 1040 while waiting for an SS-8 ruling (which often takes 6 months or more). Simply mail your Form SS-8 to the IRS SS-8 Unit first, and then file your Form 1040 by April 15 with IRS Form 8919 attached, checking Reason Code "G" ("I filed Form SS-8 with the IRS and my determination is pending"). That lets you pay only the 7.65% employee FICA share immediately on April 15 while the IRS processes your SS-8 determination in the background.


Fuɗɗoode ƴeewtaama

  • Sarwiis njoɓdi nder leydi (IRS, leyɗeele dentuɗe Amerik): Kod njoɓdi nder leydi Taƴre 3121(d) (Sifaa golloowo), *Jamirooje ngam ɓataake SS-8 (Anndinde ngonka golloowo ngam fawaade e njoɓdi gollal fedde nde e njoɓdi renndo (Recurs.9mFor) e Tax Medicare dow njoɓdi), e Bayyinaango IRS 15-A (Dirngol Tax ɓeydangol golloowo, kuule ƴeewndo sariyaaji).
  • AMIN. Departemaa Golle, Njoɓdi e Waktuuji (WHD, Amerik): Cenndingol golloowo walla golloowo keeriiɗo e nder sariya jowitiiɗo e golle nuunɗuɗe Kuulal cakkitiingal (29 C.F.R. feccere 795), Sariya jowitiiɗo e golle nuunɗuɗe (29 U.S.C.,§26a),(7,20). 216(b)), e Ɗaɓɓaande #13: Jokkondiral golle e les FLSA.
  • Dowlaaji ABC jarriborɗi e njoɓdi njoɓdi (Leyɗeele dentuɗe Amerik): Kuulal golle Kaliforni §§ 2775 et seq. (AB 5 / Test ABC Dynamex) e § 2802 (Njoɓdi golloowo doosgal), Sariya golloowo keeriiɗo (M.G.L. c. 149, § 148B), Test ABC ngam ŋakkeende golle e njoɓdi (N. 43:21-19(i)(6)), e Sariya yoɓde e mooftude njoɓdi (820 ILCS 115/9,5).
  • Njuɓɓudi njulaagu Kanadaa (CRA) e Ñaawirde Toownde Kanadaa: RC4110 (Golloowo walla golloowo e hoore mum?), Formaasiyoŋ CPT1 (Ɗaɓɓaande kuulal CPP/EI), e *671122 Ontario Ltd.
  • Suudu sarɗiiji leydi Biritaan e ACAS: Uber BV e woɗɓe v Aslam e woɗɓe [2021] UKSC 5, *Sariya hakkeeji gollal 1996 kuulal 230 ("Golloowo" vs.
  • Ombudsman golle nuunɗuɗe (FWO) e Ofis njoɓdi Ostarali (ATO, Ostarali): Sariya golle nuunɗuɗe 2009 Taƴre 15AA (Udditgol loowdi sifaa golle) e kuulal 357 (Haɗeede golle fenaande), e Garanti Superannuation(Garanti)931. (Superannuation wonande kontraaji yoɓaaɗi ko ɓuri heewde e golle).

Ardiiɓe jokkondirɓe