A statutory nonemployee is an independent contractor or self-employed worker whose service may appear to be that of a type of employee called a statutory employee, but whose type of work has been specifically exempted from from such status. This is important for the employer to understand as the classification of such an employee governs whether or not the employer is required to withhold certain taxes and provide certain benefits to the worker.
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This page was last modified on 14 January 2010, at 20:37.