Agmt09 Redwood City 2020 - Sequoia Union High School District

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Sequoia Union High School District Determination Document for Independent Contractor or Employee '- ,eEZlt.U>Od. ?4- ?OW Individual's name Before contracting with an indiyidual for services, the district must establish the nature of the "employment" relationship. This must occur prior to arranging for consultant se!-,vices and prior to any services being performed and issuance of any payment. Once the legal relationship is determined, the method of payment is prescribed by law. The problem occurs in the area of who is or is not an employee. There is no clear cut defmition of what constitutes an employee. Instead, there are the twenty common law factors that must be analyzed. The individual's title is irrelevant to the analysis of the employment relationship. The IRS looks at the facts and the relationship on a case-by-case basis. In order to determine the proper employment relationship, answer the following questions: 1. Has this category of worker already been classified an "employee n by the IRS? YES D NO a IRS Publication SWR 40, Public Schools and Employment Taxes, lists workers that have already been determined by IRS to be employees. These are individuals performing the duties of. Administrators Teachers/Instructors Substitutes School Bus Driver Clerical Staff Tutors Counselors Proctors Cafeteria Workers Examination Monitors Librarians *Nurses * Psychologists *Intem Psychologists *Individuals "filling in" on interim basis *Specialty Teachers (an, poetry. music. etc.) * Recently reclassified by IRS as employees If YES, DO NOT complete the rest of the questions. The individual i~ a district employee and must be paid and reported accordingly. If NO, continue... 2. Is the individual already an employee of the district in another capacity? YES D NO Ii 3. Has the individual performed substantially the same services for the district as an employee in the past? YES D NO ~ 4. Are there currently employees of the district doing substantially the same services as will be required of this individual? YES D NO rjJ 5. Does. the district have the legal right to control the method of performance by this individual? YES D NO $ Co~ider whether the district has to train this individual or give instruction as to when, where, h01 and in what order to work. Does the district require the individual to submit reports or perform the services at a district site? These factors would indicate the district maintains control sufficient for an employer/employee relationship. However, it is not necessary that the district exercise this right or have . the expertise required to do so.