When the announcement was first made that Neve Campbell's character, Leann Harvey, on House of Cards would be a for-real thing, I was pretty pumped. A badass survivor from Scream now shacking up with Frank and Claire Underwood full-time? It sounded all too good to be true. And yet, here we are.
One who checks all the contractor boxes in the employee versus independent contractor test. One who works for others while theyâre working for you. And if you make that contractor sign a non-compete agreement, then guess what, they now only work for youâlike an employee.
The question of whether someone who works for you is an employee or an independent contractor has important tax consequences. If you have employees, you have liability to pay and withhold Federal income tax, social security and Medicare taxes, and Federal unemployment tax, report wages and issue statements to employees. For independent contractors, generally no withholding is required. For most workers, whether in the private or public sector, the same common-law tests are applied to determine whether someone is an employee or an independent contractor.