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.

Case Studies

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.

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