"Explains the proper relationship between a company and a contractor." San Francisco Chronicle "Comprehensive, current and savvy, this is highly recommended." Library Journal "A guide to the mistakes and benefits and, most importantly, tax implications of hiring people on a contractual basis." Orange County Register "Fishman, an attorney and author of books on taxes and business law for small businesses, entrepreneurs, independent contractors, and the self-employed,offers a guide to working with independent contractors. He covers the benefits and risks; the common law test to determine worker status; how the IRS classifies workers and how to determine whether a worker is an independent contractor; reducing the chances of an IRS audit; state payroll taxes; exclusions and classifications for workers' compensation; health, safety, labor, and antidiscrimination laws; intellectual property ownership; hiring; procedures for working with independent contractors; and independent contractor agreements. This edition has been revised to reflect changes to the law and includes examples of hiring independent contractors." Eithne O'Leyne, Editor Ringgold, Inc. ProtoView.