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Usonkontileka ozimele (1099) ukuhlukaniswa ngendlela engafanele, izinzuzo ezinqatshelwe, kanye ne-IRS SS-8

Izinombolo zezimo eziphuthumayo ziyehluka ngezwe. Leli khasi lisebenzisa u-911, inombolo yase-United States naseCanada. Amanye amazwe amaningi asebenzisa u-112, 999, noma enye inombolo. Thola inombolo yezwe lakini.

Ukuthola ngesikhathi sentela noma ngemva kokudilizwa kungazelelwe noma ukulimala emsebenzini lapho umphathi wakho akubeke esigabeni esithi "Usonkontileka Ozimele" kokuthi Ifomu le-IRS 1099-NEC esikhundleni sesisebenzi esivamile esikuFomu W-2 kudala inkinga yezezimali ephambili. Ngobusuku obunye, uthole isimanga **amaphesenti angu-15.3 wesikweletu sokuziqasha ** (okuphoqa ukuthi ukhokhe kokubili isabelo sika-7.65% somsebenzi kanye nesabelo somqashi esingu-7.65% sentela ye-Social Security kanye ne-Medicare), ukhohliswe inkokhelo yesikhathi esengeziwe sesikhathi nesigamu kanye neziqinisekiso zeholo elincane, ukunqatshelwa kwezindleko ezingakhokhelwa, i-agency ekhokhiswayo itshelwa ukuthi inkokhelo yakho kanye nemishini yakho itshelwa ukuthi imali yakho ayikhokhelwa. ufaka isicelo Somshwalense Wokungasebenzi noma Isinxephezelo Sabasebenzi.

Ngaphansi kwemithetho yezemisebenzi neyentela yezwe kanye neyezwe, ukusayina "Isivumelwano Sosonkontileka Ozimele" noma ukuvuma ukukhokhelwa nge-1099 AKUKWENZI usonkontileka ozimele. Isimo sakho sokuqashwa esisemthethweni sinqunywa ngokuqinile amaqiniso anenhloso yokuthi inkampani ilawula kanjani umsebenzi wakho ngaphansi kwe-IRS Common-Law Control Test, U.S. Ukuhlolwa Kweqiniso Lomnotho Lomnyango Wezabasebenzi (29 C.F.R. Ingxenye 795), noma i-ABC Test* eqinile yesifunda sakho. Ngokugcwalisa Ifomu le-IRS SS-8 kanye ne-IRS Form 8919, ngokomthetho ungakwazi ukunciphisa isikweletu sakho sentela se-FICA sibe uhhafu embuyekezweni yakho yamanje yentela kuyilapho uphishekela inhlawulo ephindiwe yomonakalo ohoxisiwe wesikhathi esengeziwe esingakhokhelwa futhi uvule izinzuzo ezisheshayo Zomshwalense Wokungaqashwa.

Yenza lokhu manje

  1. UNGAFAYELI IShedyuli C futhi ukhokhe intela ephelele engu-15.3% Yokuziqasha uma ubekwe ngendlela engeyiyo: Uma umqashi wakho elawula uhlelo lwakho, ekuqeqesha, eqondisa imisebenzi yakho yansuku zonke, futhi ekuphatha njengesisebenzi ngenkathi ekunikeza Ifomu 1099-NEC, ungawubiki lowo mholo kuSheduli C/Hlela Sheduli SE oziqaphe njengomnikazi webhizinisi. Esikhundleni salokho, fayela Ifomu le-IRS SS-8 (Ukunqunywa Kwesimo Sezisebenzi Ngezinjongo Zentela Yokuqashwa Kukahulumeni Nokugodla Intela Yemali Engenayo) bese unamathisela Ifomu Le-IRS 8919 (Ukuvikeleka Komphakathi Okungaqoqiwe kanye Nentela Ye-Medicare Emholweni) usebenzisa Ikhodi Yesizathu G ekubuyiselweni kwakho kwentela Ifomu 1040 Ifomu Lokufaka 8919 lisusa ngokushesha ingxenye yomqashi engu-7.65% yentela ye-FICA kubhili yakho yentela, ikulondoloze \(765 kuwo wonke ama-\)10,000 oyizuzile.
  2. Faka isicelo Somshwalense Wokungaqashwa ngokushesha uma uhoxisiwe, ngisho noma umphathi wakho ukukhokhele ngo-1099: Ungalokothi uvumele umphathi wangaphambili akuxoshe ngokufaka isicelo sokungasebenzi ngokufuna "Osonkontileka abangu-1099 abakwazi ukuphelelwa umsebenzi." Faka isicelo sakho soMshwalense Wokungaqashwa wesifunda sakho ngoSuku 1, futhi lapho uthola Ukunqunywa Kwemali, hambisa ngokushesha "inkokhelo evela ku-$0 isisekelo" senkampani. Isicelo Se-Afidavithi Yokucatshangelwa Kabusha / Yemiholo Elahlekile (Uphenyo Lweholo) esinamathisela i-1099-NEC yakho, amarekhodi ediphozithi yasebhange, amashejuli omsebenzi, nama-imeyili omphathi. Izinhlangano ezingasebenzi zikahulumeni zivame ukuhlukanisa abasebenzi abangu-1099 njengezisebenzi emasontweni ambalwa, banikeze izinzuzo ezigcwele zokungasebenzi, futhi bahlole umqashi ngezintela zokukhokhela emuva.
  3. Londoloza bonke ubufakazi bedijithali bokulawula komqashi ngaphambi kokuthi inkampani yakho i-Slack, i-imeyili, noma i-akhawunti yohlelo lokusebenza ikhiywe: Ukuze uwine isinqumo se-IRS Form SS-8, uphenyo lwamaholo oMnyango Wezabasebenzi, noma ukuhlolwa kokungasebenzi, kufanele uqinisekise ukulawula ukuziphatha nezezimali. Ngokushesha gcina izithombe-skrini namakhophi e-PDF eshejuli yakho yeshifu owabelwe, imanyuwali yokuqeqesha eyisibopho, izinqubomgomo ezifanayo, imilayezo yombhalo yomphathi ekuthethisa ngokufika kwesikhashana noma ekutshela ukuthi uyenza kanjani imisebenzi, amalogi okulandelela i-GPS, izigaba ezingaqhudelani, nezibuyekezo zokusebenza.
  4. Bala izindleko zakho zesikhathi esengeziwe ezingakhokhelwa izikhathi ezingu-1.5x kanye nezindleko zebhizinisi ezingabuyiselwa emuva eminyakeni emi-2 kuya kwemi-3 edlule: Ngaphansi komthethosisekelo we-Fair Labor Standards Act (FLSA, 29 U.S.C. §§ 206, 207, 216(b)), abasebenzi abafakwe ohlwini olungalungile olusebenze ngaphezu kwamahora angu-40 esikhathini esingaphezu kwamahora angu-40 esikhathini esingangephesenti le-x0 kuya kweviki eli-1 ukuya emsebenzini. ** amaholo esikhathi esengeziwe KANYE namaphesenti alinganayo ayi-100 "amademeshe anqunyelwe" (inkokhelo ephindiwe)** ebuyela emuva eminyakeni emi-2 kuya kwemi-3, kanye nezindleko zommeli ezikhokhelwe umqashi (bheka yethu umhlahlandlela wokuthola amaholo angakhokhelwa). Ukwengeza, ezifundazweni ezifana ne-California (Labor Code § 2802), Illinois (820 ILCS 115/9.5), abaqashi kufanele bakubuyisele imali ngekhilomitha ngalinye noma imayela elishayelwa ngemoto yakho yomuntu siqu (isibonelo, ukushayela umzila wokulethwa wansuku zonke wamakhilomitha angu-50 (31-mile) ngenani lemayela elijwayelekile le-IRS kanye nezindleko zemayela leselula).
  5. Faka isimangalo Sesinxephezelo Sabasebenzi ngokushesha uma walimala emsebenzini "njengosonkontileka we-1099": Abaqashi kwezokwakha, endaweni yokugcina izimpahla, ukudiliva, ubuhlengikazi, kanye nokuhlelwa kwezindawo ngokuvamile bahlukanisa abasebenzi ngokweminyaka engu-1099s ikakhulukazi ukuze bagweme amaphrimiyamu omshwalense Wesinxephezelo Sabasebenzi. Uma ulimala emsebenzini, faka isicelo sokunxeshezelwa ngokuqondile Ibhodi Likahulumeni Lenxephezelo Yabasebenzi kanye neSikhwama Sikahulumeni Se-Uninsured Employers' Fund (UEF); ibhodi lizosebenzisa ukuhlolwa kwesimo sokuqashwa sikahulumeni kungakhathalekile ukuthi iliphi ilebula elithi 1099.
  6. Zivikele ekuziphindiseleni okungekho emthethweni nokwesatshiswa komqashi okungekho emthethweni: Ngaphansi kwe-FLSA Isigaba 15(a)(3) (29 U.S.C. § 215(a)(3)) kanye nemithetho eshoyo, akukho emthethweni ngokuphelele ngomqashi ukuthi axoshe, avimbe, asabise ngokubika kuziphathimandla zezokufika ekilasini elingu-10 noma aphule amafayela omsebenzi amahora angu-9. noma isikhalazo sentela. Uma umqashi esongela ukuphepha kwakho ngokomzimba noma ezama ukuthatha imoto yakho siqu noma amathuluzi, shayela inombolo yakho yasendaweni yezimo eziphuthumayo (911 in the US and Canada, 112 in the EU, 999 in the UK) noma uhlole izinombolo eziphuthumayo umkhombandlela.

Isihlahla sesinqumo: Isivivinyo sokuhlukaniswa okungalungile okungu-1099 kuzo zonke izintela, amaholo, nezinzuzo

Ukuhlukaniswa okukodwa okungalungile kwe-1099 kwephula imithetho ephoqelelwa izikhungo zikahulumeni ezine ezihluke ngokuphelele. Ungakwazi (futhi kufanele) uphishekele impumuzo kuzo zonke iziteshi ezisebenzayo ngesikhathi esisodwa.

flowchart TD
    A["Ikhokhwa ngeFomu 1099-NEC (noma Imali) Naphezu Kokusebenza Njengesisebenzi"] --> B{"Yikuphi Ukuhlolwa Okusemthethweni Okubusa Isimangalo Sakho?"}
    B -->|"Izintela Zikahulumeni (IRS FICA / Medicare)"| C["I-IRS 3-Factor Common-Law Control Test (Ukulawulwa Kokuziphatha, Ukulawulwa Kwezimali, Uhlobo Lobudlelwano)"]
    B -->|"I-Federal Overtime & Minimum Wage (US DOL)"| D["I-FLSA 6-Factor Reality Reality Test (29 C.F.R. Ingxenye 795: Ukuthembela Kwezomnotho vs. Kwebhizinisi Kwakho)"]
    B -->|"Isikhathi Esengeziwe Sikahulumeni, Imbuyiselo Yezindleko Nokungasebenzi (CA, MA, NJ, IL, njll.)"| E["Ukuhlolwa Kwe-ABC Yesifunda Esiqinile (Okucatshangwayo Ngabasebenzi Ngaphandle Kwalapho Umqashi Efakaza Wonke Ama-Prongs A-3 A, B, No-C)"]
    C --> F["Isenzo Sentela: Ifayela le-IRS Ifomu SS-8 + Namathisela Ifomu 8919 (Ikhodi G) kuFomu 1040 Ukuze Unciphise Intela ye-FICA isuka ku-15.3% iye ku-7.65%"]
    D --> G["Isenzo Somholo: Faka Isikhalazo sase-US DOL WHD noma Isimangalo Sangasese se-FLSA sesikhathi esengeziwe esingakhokhelwa esingu-2x kanye Neholo Elincane"]
    E --> H["Isenzo Semihlomulo: Ifayela Lokubhikishelwa 'Kwemiholo Elahlekile' + Isimangalo Sokunxeshezelwa Kwabasebenzi + Isimangalo Sabasebenzi Besifunda SeMileage/Amathuluzi"]

Ukuhlolwa kwezomthetho oku-3 okufakazela ukuthi Uyisisebenzi, hhayi Inkontileka ye-1099

Kuzo zonke izinkantolo nama-ejensi ezweni, iziqu zemisebenzi nezinkontileka ezisayiniwe ezingu-1099 azinamsebenzi ngokomthetho. Ukuthi ungumsebenzi noma usonkontileka ozimele kuncike ekutheni yikuphi kwalokhu kuhlolwa okuthathu okusemthethweni okusebenza ejensi osebenza nayo:

1. Ukuhlolwa Kokulawulwa Komthetho Okujwayelekile kwe-IRS (KweFomu SS-8 neFomu 8919 Ukukhululwa Kwentela)

I-Internal Revenue Service ihlola izigaba ezintathu zobufakazi ukuze inqume ukuthi ibhizinisi belinalo yini ilungelo lokuqondisa nokulawula okwenzile nokuthi ukwenze kanjani:

  • Ukulawulwa Kokuziphatha: Ingabe inkampani ikutshele ukuthi nini futhi kuphi ukuthi ubike emsebenzini, idinga ukuthi usebenze amahora athile eshifu, utshele ukulandelana kwemisebenzi, unikeze ukuqeqeshwa okuyisibopho, idinga ukuthi ugqoke umfaniswano wenkampani noma ibheji, noma idinga ukuthi uthole imvume yomphathi ukuze uthole isikhathi sokuphumula?
  • Ukulawulwa Kwezimali: Ingabe ukhokhelwe iholo langehora, iholo lamasonto onke, noma ukumiswa kwesilinganiso sengxenye esikhundleni sokubhida kumaphrojekthi we-flat-fee? Ingabe inkampani inikeze ihhovisi eliyinhloko, isofthiwe, izinto ezisindayo, noma izimoto? Ingabe uye wavinjelwa noma wavinjelwa ngempela ekutholeni inzuzo yangempela yezamabhizinisi noma ulahlekelwe yimali?
  • Uhlobo Lobudlelwano: Ingabe umsebenzi owenze wawuyingxenye eyinhloko, eqhubekayo yebhizinisi elivamile lenkampani (isibonelo, umbhaki osebenzela ibhikawozi, umhlengikazi osebenzela umtholampilo, ofaka ikhodi osebenzela inkampani yesofthiwe, noma umshayeli osebenzela inkampani yezokuthutha) esikhundleni sesevisi yangaphandle ephuma kanye nje (njengosebenza ngamapayipi osebenza ngamapayipi osebenza kanye ukulungisa indlu yangasese)? Ingabe ubudlelwano bebungapheli kunephrojekthi eyodwa emfushane?

2. Umnyango Wezabasebenzi wase-US FLSA "Ukuhlolwa Kweqiniso Lomnotho" (29 C.F.R. Ingxenye 795)

Emaholo aphansi enhlangano kanye nezimangalo zesikhathi esengeziwe ezingu-1.5x ngaphansi kwe-Fair Labor Standards Act (FLSA), Umthetho Wokugcina Womnyango Wezabasebenzi wase-US 2024 (29 C.F.R. Ingxenye 795) uhlola inani lezimo kuzo zonke **Izici Zeqiniso Zezomnotho eziyisithupha ezingaxaki (i-Economic Reality Factors) ukuze unqume ukuthi uncike kumqashi noma ngokwezomnotho yini (umqashi noma uncike kumqashi) ngokwakho (Usonkontileka Ozimele):

  1. Ithuba lenzuzo noma lokulahlekelwa kuye ngekhono lokuphatha.
  2. Ukutshalwa kwezimali kwesisebenzi kanye nalowo ongase abe umqashi (ukuthenga ikhompuyutha ephathekayo engu-$800 noma ukusebenzisa i-sedan yakho akukona ukutshalwa kwezimali kwezamabhizinisi okuqhathaniswa nengqalasizinda yebhizinisi yenkampani).
  3. Idigri lobunaphakade lobudlelwano bomsebenzi (oqhubekayo, ongenamkhawulo, noma okhethekile ukhomba kakhulu isimo somsebenzi).
  4. Imvelo nezinga lokulawula (okugciniwe noma okusetshenziswe ukulawula ukuhlela, ukugadwa, intengo, kanye nekhono lokusebenzela abanye).
  5. Izinga umsebenzi owenziwe ngalo liyingxenye ebalulekile yebhizinisi lalowo ongase abe umqashi wakho (uma umsebenzi wakho uyisisekelo salokho okudayiswa yinkampani, cishe uyisisebenzi).
  6. Amakhono nesinyathelo (ukusebenzisa amakhono akhethekile ezobuchwepheshe noma ezokwelashwa njengesisebenzi uma kuqhathaniswa nokusebenzisa umkhankaso wokwakha ibhizinisi).

3. I-Strict State "ABC Test" (California, Massachusetts, New Jersey, Illinois, kanye ne-20+ States Yokungaqashwa)

Ezifundeni ezingaphezu kwezingu-20 zoMshwalense Wokungasebenzi, kanyenazo zonke izimangalo zeholo, isikhathi esengeziwe, kanye nembuyiselo yezindleko* ezifundazweni ezifana ne-California (Labor Code § 2775 / AB 5), Massachusetts (M.G.L. c. 149, § 148B), kanye ne S New Jersey (N.J.) 43:21-19(i)(6)), umthetho uqala ngokuthi impoqo esemthethweni yokuthi UYISIQESHI. Ukukuhlukanisa njengosonkontileka we-1099 ngaphansi kokuhlolwa kwe-ABC, umqashi unomthwalo wokuqinisekisa ukuthi zonke ezintathu zalezi zindlela ezilandelayo (futhi ukwehluleka ngisho okukodwa kukwenza ube isisebenzi ngokuzenzakalelayo):

  • I-Prong A (Imahhala Ekulawuleni): Isisebenzi sikhululekile ekulawuleni nasekuqondisweni kwebhizinisi eliqashayo mayelana nokusebenza komsebenzi, kokubili ngaphansi kwenkontileka futhi eqinisweni; FUTHI
  • I-Prong B (Ngaphandle Kwenkambo Yebhizinisi Ejwayelekile, "I-Killer Prong"): Isisebenzi senza umsebenzi ongaphandle kwenkambo evamile yebhizinisi eliqashayo (ngokwesibonelo, isifaki se-drywall esiqashwe usonkontileka onama-drywall, noma umklami wezithombe oqashwe i-ejensi yokuklama, klzzw:0063 FUTHI
  • I-Prong C (Uhwebo Olusungulwe Ngokuzimele): Isisebenzi sijwayele ukwenza uhwebo oluzimele, umsebenzi, noma ibhizinisi elifana nalelo elihilelekile emsebenzini owenziwe (namakhasimende aso azimele ebhizinisi, ilayisense yebhizinisi, nokukhangisa).

Umthelela wezezimali ohlangothini ngalunye: I-W-2 Employee vs. I-Misclassified 1099 Worker

Intela, Iholo, noma Isigaba Semihlomulo Isisebenzi Esihlelwe Ngokufanelekile se-W-2 Isisebenzi se-1099-NEC esingahlukaniswanga kahle (Ngaphambi kokuthi Ulwe) Uyithola Kanjani Imali Namalungelo Akho
Izintela Zokuvikeleka Komphakathi Nezokwelashwa (i-FICA vs. SECA) Ukhokha 7.65% (6.2% Social Security + 1.45% Medicare); umqashi uphoqwa umthetho ukuthi akhokhe omunye 7.65% Umqashi uphonsa yonke 15.3% Intela Yokuziqasha emahlombe akho Ifayela Ifomu le-IRS SS-8 + namathisela I-IRS Form 8919 (Code G) kuFomu 1040 ukuze ukhokhe kuphela 7.65% isabelo sakho
Inkokhelo Yesikhathi Esingeziwe (Ngaphezu Kwamahora angu-40/Iviki noma Amahora angu-8/Ngosuku e-CA) Inelungelo 1.5x isilinganiso esivamile sokukhokha ngehora ngalinye elisetshenzwa ngaphezu kwama-40 ngeviki ngaphansi kwe-FLSA (ngaphandle kwalapho kukhululiwe) Isikhathi esikhokhelwayo esiqondile (1.0x) noma isilinganiso esiphansi sansuku zonke/iphrojekthi kungakhathaliseki ukusebenza amahora angu-50 kuya kwangu-70 ngeviki Fayela Isikhalazo Se-US DOL WHD noma Isimangalo Somsebenzi Wesifunda sesikhathi esengeziwe esingakhokhelwa esingu-100% + 100% womonakalo odakiwe
Ibanga Lemoto, Uphethiloli, Amathuluzi, Nezindleko Zefoni Kamakhalekhukhwini Kubuyiselwe umqashi ngaphandle kwentela (okuyimpoqo ngaphansi kwe-CA Lab. Ikhodi § 2802, IL, MA, njll., nangaphansi kwe-FLSA uma izindleko zehla inkokhelo ibe ngaphansi komholo omncane) Uphoqelelwe ukuthi ukhokhele igesi, ukuguga kwemoto, umshwalense, isofthiwe, namathuluzi ephaketheni lakho Isimangalo esingokomthetho **Imbuyiselo Yezindleko Zebhizinisi Engakhokhelwa ** kanye nenzalo yesimangalo sakho seholo lombuso
Izinzuzo Zomshwalense Wokungasebenzi (UI) Ngemva Kokudilizwa Ixhaswe ngokuzenzakalelayo izintela ezikhokhelwa umqashi ze-FUTA/SUTA; izinzuzo zemali zamasonto onke ngokushesha ngemva kokudilizwa Umqashi ukhokhe u-\(0 ohlelweni lwe-UI; ukuzimisela kwezimali kokuqala kubonisa "iholo elingu-\)0" Isimangalo sefayela le-UI noma kunjalo + hambisa Imiholo engekho / Umbhikisho Wokungeniswa Ngezigaba okungu-1099 ngezigaxa zeholo kanye no-1099-NEC
Isinxephezelo Sabasebenzi (I-Job Injury Medical & Wage Pay) 100% ukumbozwa okungenaphutha kwezikweletu zezokwelapha kanye namaholo alahlekile angenantela angu-⅔ kusukela ngoSuku 1 lokulimala Izimangalo zomphathi "Ungusonkontileka ozimele, zikhokhele ibhili lakho le-ER" Faka isicelo ngqo nge-State Workers' Comp Board kanye Nesikhwama Sabaqashi Abangaqinisekisiwe

Isinyathelo ngesinyathelo Ukukhululwa Kwentela: Ungalifaka kanjani i-IRS Ifomu SS-8 kanye neFomu 8919 ngesikhathi sentela

Uma uthola Ifomu 1099-NEC (umholo wakho obikwe Ebhokisini 1) esikhundleni se-W-2, izinhlelo zesofthiwe yentela zizozama ngokuzenzakalelayo ukukuhambisa ekugcwaliseni Ishejuli C (Inzuzo Noma Ukulahlekelwa Okuvela Ebhizinisini) kanye NeShejuli SE (Intela Yokuziqasha), ekushaya ngentela ephelele ** engu-15.3%. Landela le nqubo ye-IRS enezinyathelo ezimbili ngqo ukumisa lowo mgibe wentela:

Isinyathelo 1: Gcwalisa futhi uthumele I-IRS Ifomu SS-8 (Hlukaniswa nefomu lakho lentela)

  1. Landa Ifomu le-IRS SS-8 (Ukunqunywa Kwesimo Sezisebenzi Ngezinjongo Zezintela Zokuqashwa Zikahulumeni Nokugodla Intela Yemali engenayo) kusuka irs.gov.
  2. Gcwalisa Izingxenye I ukuya ku-IV (noma V) ngemininingwane ephelele, unamathisele amakhophi Ifomu 1099-NEC lakho, isivumelwano sakho somsebenzi/usonkontileka, amashejuli amashifu, ama-handout okuqeqesha, nama-imeyili abonisa ukuthi inkampani ilawula ukuthi usebenza kanjani, nini, futhi kuphi.
  3. Okubalulekile: Ungalifaki** ngokuyisisekelo Ifomu SS-8 kufomu lakho lentela lefomu 1040. Imeyili Ifomu SS-8 ngu Imeyili Eqinisekisiwe, Irisidi Yokubuyisela Iceliwe ekhelini elizimele le-IRS SS-8 Determination Unit elisohlwini lwemiyalelo yeFomu SS-8 (gcina irisidi Yemeyili Eqinisekisiwe kanye nekhophi yeFomu SS-8 esayiniwe emafayeleni akho entela).

Isinyathelo sesi-2: Fayela Ifomu le-IRS 8919 nefomu lakho le-1040 Lembuyiselo Yentela (Usebenzisa Ikhodi Yesizathu G)

akudingeki ulinde izinyanga eziyisi-6 kuya kwezingu-9 ezizithathayo ukuze i-IRS iqedele ukukhipha isinqumo ngeFomu lakho le-SS-8 ngaphambi kokufaka imbuyiselo yakho yentela yonyaka. Ungafuna ukukhululeka kwentela ngokushesha kwiFomu lakho 1040 khona manje:

  1. Namathisela Ifomu le-IRS 8919 (Ukuvikeleka Komphakathi Okungaqoqiwe kanye Nentela Ye-Medicare Emholweni) eFomu lakho 1040.
  2. Ku-Ikholomu © yomugqa 1 eFomu 8919, faka okuthi Ikhodi Yesizathu "G" ("Ngigcwalise Ifomu SS-8 ne-IRS futhi ukuzimisela kwami kusalindiwe"), noma faka Ikhodi Yesizathu "A" uma usuyitholile kakade incwadi esemthethweni ye-IRS enquma ukuthi ubuyisisebenzi, noma W **Isizathu uyitholile kokubili, noma W *Isizathu Ifomu 1099-NEC elivela kumqashi ofanayo ngonyaka ofanayo (isibonelo, bakushintsha phakathi nonyaka noma bakhokhele amahora akho avamile ku-W-2 kanye nesikhathi sakho esengeziwe/amabhonasi ngo-1099).
  3. Ifomu elithi 8919 lidlulisela izinzuzo zakho ze-1099-NEC ngokuqondile ku-Fomu 1040, Umugqa 1h (Imiholo)* futhi libala isabelo sakho sesisebenzi esingu-7.65% kuphela sezintela Zokuvikeleka Komphakathi kanye ne-Medicare, kubuyisele umqashi ongakhokhelwa isabelo esingu-7.65% kumqashi lapho esingokomthetho khona.

Ukuhwebelana phakathi kweFomu 8919 kanye Nokuncishiswa Kwezindleko Zebhizinisi kuSheduli C

Uma uthumela Ifomu 8919 ukuze uhlukanise kabusha inkokhelo yakho ye-1099-NEC njengeholo le-W-2, wonga u-7.65% wentela yokuzisebenza, kodwa awukwazi futhi ukukhipha izindleko zebhizinisi kuSheduli C kuleyo mali engenayo (ngoba uMthetho Wokuncishiswa Kwentela Nemisebenzi umise inqwaba yezinto ezingabuyiselwa emuva ngezindleko zesisebenzi se-Federal25 ku-Federal Schedule2). Kodwa-ke, uma uthole izindleko ezisindayo eziphuma ephaketheni noma zamathuluzi, usengakwazi ukuzidonsa kokuthi Izimbuyiselo zentela kahulumeni ezivumela ukudonswa kwemali kwebhizinisi lesisebenzi (njengeCalifornia, New York, Pennsylvania, ne-Minnesota) FUTHI ungamangalela noma ufake isimangalo sebhodi lezabasebenzi lesifundazwe esiphoqa umqashi ukuthi abuyisele u-100% walezo zindleko ngemali.


Kopisha bese unamathisele isifanekiso: Isaziso Sokuhlukaniswa Ngezigaba Kwabasebenzi Nesidingo Somholo

Thumela lesi saziso esisemthethweni kumqashi wakho (noma usinamathisele **kwiSifundazwe Sokungaqashwa Kwemiholo Elahlekile ** kanye Nesimangalo Somholo WoMnyango Wezabasebenzi) ukuze ufune ukulungiswa kwe-W-2, isikhathi esengeziwe esingakhokhelwa, kanye nembuyiselo yezindleko.

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]

Ukungahlukaniswa kahle kwabasebenzi bamazwe ngamazwe ("Ukwenza Inkontileka Okukhohlisayo" & "Ukuziqasha Kwamanga")

Uma inkampani engaphandle kwase-United States ikuphoqa ukuthi ubhalise i-ABN, ihlanganise inkampani yomuntu siqu, noma usebenze "njengosonkontileka ozimele" ukuze ikuphuce iholo lakho leholide, impesheni, namalungelo esikhathi esengeziwe, sebenzisa le mithetho kazwelonke emelene nokugwema:

  • I-Canada ("Ibhizinisi Lamasevisi Omuntu Siqu" I-Trap, I-CRA Form CPT1 Ruling & Provincial Employment Standards): E-Canada, noma ngabe isisebenzi siyisisebenzi noma siyazisebenza sibuswa ukuhlolwa kwemithetho evamile okuyizingxenye ezine okusungulwe yiNkantolo Ephakeme yase-Canada kokuthi 671122 Ontario Ltd. v. Sagaz. (Control of Canada Inc. Inzuzo/Ingozi Yokulahlekelwa, kanye Nokuhlanganiswa).
  • Cela Isinqumo Esisemthethweni Se-CRA CPP/EI (Ifomu CPT1): Uma umqashi engakuhloniphi kahle ngaphandle kokudonsa amaphrimiyamu e-Canada Pension Plan (CPP) noma amaphrimiyamu oMshwalense Wokuqashwa (EI), ifayela Ifomu Le-CRA I-CPT1 (Isicelo Sesinqumo Se-CPP/EI) Nge-Akhawunti Yami noma nge-imeyili ukuya kulowo nyaka* olandela* ngo-June* ngaphambi konyaka* ongaphambi kwawo. Uma i-CRA inquma ukuthi ubuyisisebenzi, Irekhodi lakho Lokuqashwa (i-ROE) libuyekezwa ukuze uthole izinzuzo Zomshwalense Wokuqashwa, futhi umqashi uphoqeleka ukuthi akhokhe kokubili isabelo somqashi kanye nanoma yisiphi isabelo esingaqoqwanga sesisebenzi samaphrimiyamu e-CPP/EI.
  • Amalungelo "Okusebenza Othembele" Wesifundazwe: Ngisho noma ungahlangabezani nencazelo eqinile yesisebenzi, izinkantolo zaseCanada kanye namabhodi wezabasebenzi ezifundazwe aqaphela isigaba esimaphakathi esibizwa ngokuthi Dependent Contractor (usonkontileka ohola cishe u-80%+ womholo wakhe enkampanini eyodwa), okukunika ilungelo lokuhoxiswa kwenkontileka ( isaziso sokuyekiswa okuphusile)
  • I-United Kingdom (I-Bogus Self-Employment, "Worker" vs. "Isisebenzi" Isimo ngaphansi kwe-Uber BV v Aslam & HMRC IR35): Umthetho wokuqashwa wase-UK (Umthetho Wamalungelo Okuqashwa 1996, Isigaba 230) uhlukanisa abantu babe izigaba ezintathu zomthetho: (1) Umuntu OzisebenzelayoI-Contraker 2 (I-Contraker) (I-Contraker) (I-Contraker) Isisebenzi), kanye (3) ** Isisebenzi. Ngaphansi kwesinqumo seNkantolo Ephakeme yase-UK esiyingqopha-mlando ku-Uber BV v Aslam [2021] UKSC 5, ngisho noma inkundla yegigi noma inkampani ifaka izigaba ezithi "ungusonkontileka ozimele," izinkantolo zibheka iqiniso elingokoqobo lokuzithoba nokulawula. Uma wena mathupha wenza umsebenzi ngaphansi kokulawulwa yinkampani, okungenani unegunya elisemthethweni "Umsebenzi", okugunyaza ngokusemthethweni ukuthi uthole Iholo Elincane Kazwelonke / Umholo Kazwelonke Wokuphila, amaviki angu-5.6 (izinsuku ezingu-28) wenkokhelo yeholide yaminyaka yonke ekhokhelwa ngokomthetho (engabuyiselwa emuva ngaphansi kwe-Smith v Pimlico), i-plumber roll work ivikelo sokucwasa. Xhumana ACAS (0300 123 1100)** phakathi **kwezinyga ezi-3 kukhishwe usuku olungu-1 ukuze kuqalwe Ukubuyisana Kwangaphambi Kokukhokhelwa kweholide elingakhokhelwa kanye nezicelo zeholo elincane.
  • I-Australia (Ukuvinjelwa kwe-"Sham Contracting", Isigaba 357 Somthetho Womsebenzi Olungile kanye Nesiqinisekiso Sokuhola Impesheni ngisho Nakubo Konkontileka):
  • Ukuvinjelwa Okuqinile Kwenkontileka Ye-Sham: Ngaphansi*** kwe-Isigaba 357 se-Fair Work Act 2009 (kuqiniswe Umthetho Wokuvala Izintuba 2024, Isigaba 15AA, esibuyisele izinto eziningi "izinto zangempela, okungokoqobo okungokoqobo, kanye nemvelo yeqiniso yobudlelwano"), kuwukuhlanekezela okujulile kobudlelwane bomphakathi njengomqashi ozimele njengobugebengu obuzimele. uhlelo lwenkontileka (noma ukuxosha umsebenzi ukuze asiqashe kabusha njengosonkontileka we-ABN owenza umsebenzi ofanayo). Ungakwazi ukubika i-Sham Contracting ku-Fair Work Ombudsman (FWO) ukuze ubuyisele amanani angakakhokhelwa Omklomelo Wesimanje, amanani ezinhlawulo, ukulayisha okungavamile, kanye nekhefu lonyaka/lokugula.
  • Isiqinisekiso Sokuhoxiswa Kwempesheni Kosonkontileka (Isigaba 12(3)): Ngaphansi kweSigaba 12(3) soMthetho weSiqiniseko Sokwengamela (Ukuphathwa) ka-1992, ngisho noma ungusonkontileka wangempela we-ABN, klzzwxh:0109 ukhokhelwa isikhathi sakho somuntu siqu, awukwazi ukukhokhelwa umsebenzi wakho. inkontilekencane yomsebenzi komunye umuntu, futhi awukhokhelwa ukuze uthole umphumela ocashuniwe ongaguquki), inkampani ngokomthetho idingeka ukuthikukhokhele iminikelo yeSiqiniseko Seminyaka Emikhulu engu-11.5%+**. Bika i-Super engakhokhelwa Ehhovisi Lentela lase-Australia (ATO) ku-inthanethi.

Imibuzo evame ukubuzwa

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.


Imithombo ihloliwe

  • Isevisi Yentela Yangaphakathi (IRS, United States): Ikhodi Yemali Engenayo Yangaphakathi Isigaba 3121(d) (Incazelo Yesisebenzi), Imiyalo Yefomu SS-8 (Ukunqunywa Kwesimo Sesisebenzi Sezinjongo Zezintela Zokuqashwa Zikahulumeni Nokugodla Intela Yomholo), *Ifomu 8919 Nentela Yokuvikeleka Komphakathi, I-Uncodicare Tax kanye Nezokuphepha Ze-Mencodicare I-IRS Publication 15-A (Umhlahlandlela Wokungezelela Wentela Womqashi, Imithetho Yokulawula Okujwayelekile).
  • I-U.S. Umnyango Wezabasebenzi, Uphiko Lwamaholo Nehora (WHD, United States): Ukuhlelwa Kwesisebenzi noma Kosonkontileka Ozimele Ngaphansi Komthetho Wokugcina Wezindinganiso Zokusebenza Ezilungile (29 C.F.R. Ingxenye 795), *Umthetho Wezindinganiso Zokusebenza Ezifanelekile (29 U.S.C. §§ 206, 207, 215), I-Act 215, (a) F. #13: Ubudlelwano Bokuqashwa Ngaphansi Kwe-FLSA.
  • Imithetho Yokuhlola Yezwe Ye-ABC Nezindleko (United States): Ikhodi Yezabasebenzi yase-California §§ 2775 et seq. (AB 5 / Dynamex ABC Test) kanye § 2802 (Imbuyiselo Yezindleko Zabasebenzi Eyisibopho), Massachusetts Independent Contractor Law (M.G.L. c. 149, § 148B), New Jersey Ukungasebenzi & Wage ABC Test (N.J.S.A. 16) * Inkokhelo(2) Inkokhelo ye-Illinois (I-Illinois) (2)(2) kanye Nomthetho Wokuqoqwa (820 ILCS 115/9.5)*.
  • I-Canada Revenue Agency (CRA) kanye Nenkantolo Ephakeme Yase-Canada: RC4110 (Isisebenzi Noma Eziziqashile?), Ifomu CPT1 (Isicelo Sesinqumo Se-CPP/EI), kanye 671122 Ontario Ltd. v. Sagaz Industries Canada Inc., 2001 SCC 59.
  • INkantolo Ephakeme yase-United Kingdom kanye ne-ACAS: Uber BV nabanye v Aslam nabanye [2021] UKSC 5, Umthetho Wamalungelo Okuqashwa 1996 Isigaba 230 ("Umsebenzi" vs. "Isimo Sesisebenzi"), kanye Nemithetho Yokusebenza Engakhokhelwa I-HMRC (IR35).
  • I-Fair Work Ombudsman (FWO) kanye neHhovisi Lentela lase-Australia (ATO, Australia): Fair Work Act 2009 Isigaba 15AA (Ukuvala Izintuba Incazelo Yokuqashwa) kanye neSigaba 357 (I-Sham Contracting Prohibition), kanye Nesiqiniseko Sokuhoxiswa Kwempesheni (Ukuphatha292) Inkontileka Yenkontileka1 (Ukuphatha292) Isigaba1 Ikhokhelwe Ngokuyinhloko Ngomsebenzi).

Iziqondiso ezihlobene