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Overtime / mileage for Contractors?

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eerelations

Senior Member
You can pay independent contractors by the hour, the IRS and other regulatory bodies with an interest in this subject don't have an issue with that, as long as everything else about the contractors falls within contractor guidelines.

The main reasons these "independent contractors" of yours are really thinly-disguised employees are that they work on your premises, when you tell them to work. They're under your supervision (I know you said you don't tell them how to do their work but that doesn't mean they're not under your general supervision - my boss doesn't tell me how to do my work, but by golly, I am still his employee), and they use your tools and equipment at times.

If you want to turn your employees into contractors, have them do all the work you give them off your premises (i.e., on their own premises), away from your supervision. They should also use their own tools and equipment at all times. As well, you should be regularly issuing them that IRS independent contractor tax form. (Patty what's that form called, a 1099? It's still a bit early for me, I don't feel like going downstairs to dig around in my independent contractor files just for a form number.) They should also be submitting invoices to you before you pay them. Finally, when they do the work should not be an issue - if they want to do it all in the middle of the night and on weekends, that should be fine with you, as long as they meet whatever completion deadlines you've given them.

A caution - even if you implement all of the above immediately, these people will still be classified as employees up to the moment of implementation. That means you will still be liable for overtime pay and tax withholdings/submissions for all work performed up to that moment.
 
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pattytx

Senior Member
Yep, it's a 1099-MISC (Nonemployee compensation). And, although a number of years ago, one of the things that was looked at was whether or not the worker was paid by the hour or by the job, in the past 10-15 years, that criteria has become nearly irrelevant. That's because the business climate and the types of jobs done by legitimate independent contractors has changed.
 

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