Most workers in America are common law employees. However, for certain purposes, workers who are not common law employees may be treated as employees. Corporate officers are automatically treated as employees for most tax purposes. Some workers are “statutory employees” for FICA and FUTA purposes. Full-time life insurance salespeople have a special status all their own. And some individuals are treated by statute as not being employees for payroll tax purposes, even though they may otherwise by treated as common law employees.
 | Q 3:1 Are corporate officers always treated as employees? |
| Q 3:2 What is a statutory employee? |
| Q 3:3 What is the “service agreement” for the statutory employee rules? |
| Q 3:4 What is a “substantial investment in facilities” for the statutory employee rules? |
| Q 3:5 What is a continuing relationship for the statutory employee rules? |
| Q 3:6 Is someone who meets the other tests, but would be considered a common law employee, nonetheless a statutory employee? |
| Q 3:7 Who qualifies as an agent-driver or commission-driver for the statutory employee test? |
| Q 3:8 Who qualifies as a full-time life insurance salesperson for purposes of the statutory employee test? |
| Q 3:9 What is a home worker for purposes of the statutory employee rules? |
| Q 3:10 What is a traveling or city salesperson for purposes of the statutory employee rules? |
| Q 3:11 How are statutory employees treated for withholding purposes? |
| Q 3:12 Can an employer cover its statutory employees under its qualified retirement plan? |
| Q 3:13 Can statutory employees set up qualified plans? |
| Q 3:14 Are there workers who are treated by statute as independent contractors? |