Legal Developments

Misclassification of Employees as Self-Employed

A Congressional subcommittee is looking into this matter.

Richard R. Hammar, Attorney, CPA
Bio

Church Law and Tax 1992-09-01 Recent Developments

Clergy – Taxes

Richard R. Hammar, J.D., LL.M., CPA

• A Congressional subcommittee is looking into the misclassification of employees as self-employed persons. The House Ways and Means Subcommittee on Select Revenue Measures held a hearing on July 23, 1992, to receive testimony on this important issue. Subcommittee chairman Rep. Charles B. Rangel noted that “the misclassification of employees as independent contractors [self-employed persons] raises significant issues for the misclassified individual, including whether the individual is receiving adequate social security coverage and basic health and pension benefits. Further, misclassification involves serious tax administration questions for the federal government because of the reduced compliance with federal tax laws that independent contractor status historically brings.”

See Also: Income Taxes

© Copyright 1992, 1998 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m27 m101 c0592

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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