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Publication: 2011 Employment Tax Guide
It is important for an individual or entity paying someone for the performance of work to determine if that person is an employee. Partners in partnerships, members of Limited Liability Companies (LLC’s) and sole proprietors are not employees. Also, independent contractors are not employees. If it is determined that there are employees, the employer must comply with a number of regulations. The specific requirements differ depending on the type of employer and the nature of the payments. Our 2011 Employment Tax Guide will help you determine which rules apply to each type of employment. To download the publication, please click here. |
Decosimo is an independently owned and operated member firm of both the Moore Stephens North America (MSNA) association of member firms and the Moore Stephens International Limited (MSIL) network of member firms. Neither MSNA nor MSIL provide services to clients. Decosimo is a separate and distinct legal entity, subject to the laws and professional regulations of the jurisdictions in which it operates, and is not authorized to obligate or bind MSNA, MSIL, or any other member firm of MSNA or MSIL. Decosimo is liable only for its own acts or omissions and not those of any other person or entity including MSNA, MSIL and other member firms of MSNA and MSIL.