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DWD Worker Classification
Civil Rights - Worker Classification
Eleven Additional Factors
Factor Ten - Social Security Taxes
The tenth of eleven additional factors used to determine if a worker is an employee or a non employee is whether the "employer" pays social security taxes.
Explanation of Factor Ten
If the employer pays social security taxes for the worker, that is an indication the worker is an employee. Non employees are responsible for the entire amount of their social security tax. There is no employer portion of the social security tax for a non employee.
The department has provided case studies from state and federal court decisions and from LIRC decisions relevant to the factors that make up the employee/ non employee test. View the case studies.