Issue link: https://www.massageandbodyworkdigital.com/i/70551
visit abmp.com If the employer controls not only what is to be done, but also how it is to be done, then the worker is most likely an employee. If the employer is only vested in the end result, and not directing how that is accomplished, the worker is most likely an independent contractor. pay. Benefit is also a key word in the status determination process. An independent contractor is not entitled to receive any employee benefits such as insurance, sick days, vacation time, and so forth. Independent contractors are responsible for paying their own taxes. That is probably the biggest reason small businesses prefer to utilize contract labor—to avoid the paperwork and the responsibilities of bookkeeping and filing. When you consider that employees pay federal tax, state tax, and sometimes local tax out of their paychecks, plus social security, workers' compensation (required of employers who employ a threshold number of people), and unemployment insurance (which independent contractors don't get to avail themselves of ), there's a lot involved. Independent contractors are obligated to file quarterly estimated taxes, and should keep careful accounting of their business- related expenses in order to offset their tax obligations as much as possible. Independent contractors may be required to provide all their own equipment and supplies, although that isn't always the case; some employers may provide the massage table and other accoutrements of the job. Here's the rub: an independent Celebrate ABMP's 25th anniversary and you may win a refund on your membership. ABMP.com. 27