Sorry, registration has ended.

Faculty: Mark Schwartz ‎ ‎‎ ‎ ‎ |‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ ‎ Code: P1324


  • Date:9/27/2023 11:00 - 9/27/2023 12:30
  • Location Online Event

Description

Avoid Costly Mistakes: Proper Worker Classification for Personnel Management

Misclassifying workers can be a detrimental error in personnel management, resulting in significant financial consequences. As the cost of employing workers continues to rise, facing an audit for workers classified as 1099 can lead to expensive payroll tax assessments, often leading to bankruptcy. While the IRS has maintained consistent guidelines for evaluating working relationships, many states are now requiring more workers to be classified as employees rather than independent contractors.

Understanding Independent Contractor Status: Key Factors

The term "independent contractor" holds the essence of what establishes a worker's classification. To demonstrate that a worker is not an employee, it is essential to establish independence within the working relationship. This entails examining various factors such as pay, control over tools and equipment, work hours, manner and means of performing services, and more. Additionally, the contractual agreement between the worker and the business plays a crucial role. Assessing the risk of loss to the worker, determining responsibility for expenses, and identifying signs of the worker operating their own business are important considerations. The closer an independent contractor agreement resembles an employment agreement, the higher the likelihood of misclassification.

Join Mark in an Informative Webinar for Hiring Managers and Payroll Professionals

Don't miss this important webinar led by Mark, catering to hiring managers, payroll personnel, and accounts payable professionals. By equipping a select group of individuals in your company with comprehensive training, you can confidently make accurate worker classification decisions. As an ex-auditor, Mark emphasizes the significance of properly conducting business with independent contractors, just as it is crucial for your employees. Invest the time and effort into ensuring compliance and gain peace of mind.

WHY YOU SHOULD ATTEND:

  • Know and apply the factors that determine an employment vs independent contractor relationship
  • Know how the states can and do differ from the IRS and other federal guidelines
  • Correctly categorize all workers as either an independent contractor or employee
  • Effectively argue your position if questioned about a worker’s status
  • Know about and avoid the penalties for misclassification
  • Document the reasons for your decision
  • Train your hiring, payroll and HR workforce on this matter

AREAS COVERED IN THE SESSION:

  • Misclassification Facts - IRS estimates of lost revenue
  • Who Cares? - Variety of agencies that audit for this and why
  • FIT definition of employee
  • FICA/FUTA definition of employee
  • IRS 3 Part Test - the minimum standard for federal and state purposes
  • IRS pub 1779VII. State Determinations - how they are being narrowed year by year
  • Exposure. - How to determine your vulnerability to audit
  • Procedures for ensuring proper classification - how to tighten up your company procedures
  • Ancillary Issues
  • Electronic Filing and TIN matching
  • Backup Withholding
  • Current Cases

WHO SHOULD ATTEND: 

  • Payroll Managers
  • Human Resource Managers 
  • Hiring Personnel
  • Internal and External Audit Personnel
  • A/P Managers and Staff
  • Personnel Executives

Speaker Bio: Mark Schwartz  

Mark Schwartz is an employment tax specialist and has over 15 years of employment tax experience as an independent consultant and as a payroll tax auditor with the State of California. He has managed an audit caseload of 20 ongoing audits, from small home-based businesses to large multi-national corporations. He is expert at defining regulatory and statutory requirements from local, State and Federal government agencies; and helping the average businessperson understand what that means to their business. He has processed weekly and bi-weekly payroll checks plus tax forms for businesses with hourly as well as exempt workers, multistate operations and a wide variety of benefits.

Mr. Schwartz provides consulting services encompassing payroll processing and payroll tax issues. These include payroll tax minimization, payroll tax compliance reviews, independent contractor studies, use of electronic transfers, deductions, benefits, etc. Mark has represented both clients and the State in front of the State Appeals Board. He understands the complexities of local wage laws, unemployment and disability claims, and other wage and benefit issues affecting your employees.

Mark prides himself on his outstanding customer service skills. He listens attentively to his clientele, helping them bridge the gap between the small business world and Government bureaucracy. He eagerly assists with clients needs and feels that educating clients toward faster, accurate and more complete payroll processes provide the most value.

Mark is a participating member of the American Payroll Association. He earned his BA and MBA in Finance at Santa Clara University. He has held Certified Internal Auditor and Certified Investment and Derivatives Auditor Credentials. Mark is currently pursuing a Certified Payroll Fundamentals Credential with the American Payroll Association.