EMPLOYEE(정규직) VS. INDEPENDENT CONTRACTOR(비정규직)
회사에서 종업원을 구하는 방식이 두 가지가 있다. 정식으로 직원으로 고용하는 방법(정규직)과, 회사와 개인간에 계약에 의하여 일을 하게 하는 방법(계약직 혹은 비정규직) 이 그것이다.
정규직의 경우 회사는 임금을 지불하는 것 외에 실업보험과 상해보험을 의무적으로 들어주어야 하며, 종업원 사회보장세의 1/2 을 내주어야 한다. 연말에 W-2 Form 을 발행하여 개인 소득세 보고를 할 수 있도록 해야 한다.
비정규직의 경우 회사는 임금이 아닌 수수료나 Commission 을 지급하게 되고, 보험이나 사회보장세는 부담하지 않으며, 연말에는 W-2 Form 이 아닌 1099 Form 을 발행해 준다.
정규직의 경우 회사에서 추가로 부담하는 보험금이나 세금이 임금의 10% 정도이며, 많은 소기업들이 추가부담을 줄이기 위하여 비정규직을 선호하고 있다. 따라서 IRS 에서는 회사들이 Payroll Tax 규정을 회피하는 것을 방지하기 위하여, Employee 와 Independent Contractor 를 구별하는 엄격한 Guide Line 을 설정하고 있다.
중요한 것은 IRS 의 Guide Line 에 의하여 정규직과 계약직이 결정되며, 정규직의 직원에게 보험이나 사회보장세를 내주지 않거나, W-2 Form 을 발행하지 않고 1099 Form 을 발행한 경우, 감사에 걸릴 확률이 매우 높으며 추가적인 세금과 벌금을 낼 수 있다.
There is a major difference between employees and independent contractors when it comes to how much tax you as an employer has to pay and withhold from their paychecks. Additionally, it will affect how much additional cost your business must bear, what documents and information they must provide to you, and what tax documents you must give to them.
Behavioral Control, Financial Control, and the Type of Relationship, are main factors that will play a key roll in making the correct determination between employees and independent contractors.
Behavioral Control-shows whether the employer directs or controls how the work is done through instructions, training, supervision or other means.
Financial Control-shows whether the employer directs or controls the financial and business aspects of the worker’s job.
The Type of Relationship-factor relates to how the workers and the business owner perceive their relationship.
If you have the right to control or direct not only what is to be done, but also how it is to be done, then your workers are most likely employees. A good example of an employee would be an office receptionist. The employer first trains him/her, and directs when to answer the phones, what to say and how to take the information.
If the employer can direct or control only the result of the work done, and not the means and methods of accomplishing the result, then your workers are most likely independent contractors. A good example would be a computer programmer or consultant. An employer gives him/her a certain computer project. The computer programmer is not directed nor instructed by the business owner on how to do the work. Upon completion of the computer project the employer gets the end result. If there is a need to improve or modify the computer program, the employer will notify computer programmer to make corrections or implement additional feature to the existing project.
Employers, who misclassify workers as independent contractors rather than employees, can end up with additional tax bills and face penalties for failing to pay payroll taxes and for failing to file required payroll tax forms.
Both employers and workers can ask the IRS to make a determination on whether a specific individual is an independent contractor or an employee by filing a Form SS-8 – Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding – with the IRS.
To learn more see: Contractor vs. Employee, Publication 1779, Publication 15-A