Everything we know is developed from something we have read,
heard, or seen. Therefore, these other thoughts necessarily influence
what we write. To the best of our knowledge, we have given
specific credit where appropriate.
Rather than footnotes or references, we have listed the works that
have provided significant information in one way or another, since
this is often in concepts rather than quotes.
“An employer must generally withhold federal income taxes, withhold and pay Social Security
and Medicare taxes, and pay unemployment tax on wages paid to an employee. An employer
generally does not have to withhold or pay any taxes on payments to independent contractors.
Common Law Rules
To determine whether an individual is an employee or an independent contractor under the
common law, the relationship of the worker and the business must be examined.
There is no “silver bullet” or specific set number of factors that makes the worker an employee
or an independent contractor. Nor does any one factor stand alone in making the determination.
The IRS will look at the entire relationship to determine the extent of the right to direct and
control work done. If you are determined to be an independent contractor and therefore are self-
employed, you will need to pay a 15% self-employment tax which will cover your Social
Security and Medicare required payment.
It is ﬁ ve years since the publication of the fourth
edition, and the new century has proved a period
of enormous change in the ﬁ eld of occupational
health. The importance of trying to reduce the costs
of health care has led the government to continue
to look closely at the need for prevention in respect
of work - related disease, and to consider how occu-
pational health cover might be extended to more
workers, especially those in small and medium -
sized enterprises. The Health and Safety Executive,
which in the past tended to concentrate mainly...
Meaningful Financial Reports: Your reports will include actual and budget variance
analysis and explanations. The reports will also address any areas of concern. Financial
reports will be tailored to suit your needs.
Site Visits: The Property Manager will be available for additional site visits (other than the
routine weekly visits) if emergency situations require this attention. Esquire Management
Group is committed to providing a minimum of two (2) site visits per month.
Chapter 34 - Liability to third parties and termination. After studying this chapter you will be able to understand: Under what circumstances might a principal be held liable to a third party on a contract negotiated by an agent? Under what circumstances might a principal be held liable for the tortious behavior of its agent or independent contractor? How can an agency relationship be terminated?