The difficulty in applying the common law test is deciding whether a hiring firm has the right to control its workers. The government agencies you have to deal with can’t look into your mind to see whether the right to control exists. They must rely primarily on indirect or circumstantial evidence indicating control or lack of it—for example, whether you provide a worker with tools and equipment, pay by the hour or have the right to fire the worker. This is what government auditors will be asking you about if you’re audited.
To evaluate whether a worker passes muster as an IC, you need to examine these factors. The fact that you may know in your heart that you do not control a worker is not sufficient. What matters is how your relationship with the worker appears to a government auditor who doesn’t know you or the worker.
Government auditors examine a number of different factors to determine whether a hiring firm has the right to control a worker. The following list of 25 factor includes virtually every factor any auditor might consider. No agency uses all 25 factors; instead an agency may use anywhere from four to 20 from this list. Which factors are used by which agency is discussed in later chapters.
The difficulty in applying the common law test is deciding whether a hiring firm has the right to control its workers. The government agencies you have to deal with can’t look into your mind to see whether the right to control exists. They must rely primarily on indirect or circumstantial evidence indicating control or lack of it—for example, whether you provide a worker with tools and equipment, pay by the hour or have the right to fire the worker. This is what government auditors will be asking you about if you’re audited.
To evaluate whether a worker passes muster as an IC, you need to examine these factors. The fact that you may know in your heart that you do not control a worker is not sufficient. What matters is how your relationship with the worker appears to a government auditor who doesn’t know you or the worker.
Government auditors examine a number of different factors to determine whether a hiring firm has the right to control a worker. The following list of 25 factor includes virtually every factor any auditor might consider. No agency uses all 25 factors; instead an agency may use anywhere from four to 20 from this list. Which factors are used by which agency is discussed in later chapters.
You don’t need to memorize this list. It’s included so that you can refer to it if you need it. There’s no magic number of factors that you need to make a worker an IC or an employee. You need to look at the totality of the circumstances. In many cases, you will look at the list and so many factors will weigh in favor of IC status or employee status that you can feel secure in your classification. In other cases, you make go through the list and still feel like you don’t know how to classify the worker. When that happens, consider consulting an expert, such as an accountant or an attorney, for assistance.
1. Making a Profit or Loss
Employees are typically paid for their time and labor and have no liability for business expenses. They will earn the same salary regardless of how the work is performed.
In contrast, ICs can earn a profit or suffer a loss as a result of the services being performed. They make money if their businesses succeed, but risk going broke if they fail. Whether ICs make money depends on how well they use their ingenuity, initiative and judgment in conducting their business.
Thus, if a worker has an opportunity to make a profit or suffer a loss based on the work being performed, then that fact makes the worker look more like an independent contractor.
2. Working on Specific Premises
Employees must work where their employers tell them, usually on the employer’s premises. ICs are usually able to choose where to perform their services. Thus, work at a location specified by a hiring firm implies control by the firm, especially where the work could be done elsewhere. A person working at a hiring firm’s place of business is physically within the firm’s direction and supervision. If the person can choose to work off the premises, the firm obviously has less control. If a worker performs the work on your premises, that’s a check in the independent contractor side of the column.
3. Offering Services to the General Public
Employees offer their services solely to their employers; ICs normally make their services available to the public. Thus, if the worker advertises his services or works for people other than the hiring firm, this tends to show that the worker is an IC.
4. Right to Fire
Unless the employee has an employment contract, the employee typically can be fired by the employer at any time, for any reason that is not illegal. An IC’s relationship with a hiring firm can be terminated only according to the terms of their agreement. If you have a right to fire a worker at any time for any reason or for no reason at all, government auditors may conclude that you have the right to control that worker. The ever-present threat of dismissal must inevitably cause a worker to follow your instructions and otherwise do your bidding. Thus, the right to fire weighs in favor of employee status.
5. Furnishing Tools and Materials
Employees are typically furnished all the tools and materials necessary to do their jobs by their employers. ICs typically furnish their own tools and materials.
The fact that a hiring firm furnishes tools and materials, such as computers and construction equipment, tends to show control because the firm can determine which tools the worker is to use and, at least to some extent, in what order and how they will be used. In most circumstances, then, the furnishing of tools and materials by the hiring firm weighs in favor of IC status.
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Tip |
Sometimes, Tools Don’t Matter
Sometimes ICs have to use a hiring firm’s tools or materials. For example, a computer consultant may have to perform work on the hiring firm’s computers. In such a situation, the fact that the tools are provided should be irrelevant.
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6. Method of Payment
Employees are usually paid by unit of time—for example, by the hour, week or month. In such a situation, the hiring firm assumes the risk that the services provided will be worth what the worker is paid. To protect its investment, the hiring firm demands the right to direct and control the worker’s performance. In this way, the hiring firm makes sure it gets a day’s work for a day’s pay.
ICs typically earn a flat rate for a project. The IC assumes the risk that the estimate for the rate will compensate for the time and expense spent on the project. The IC, then, will control how he does the work.
Thus, payment by the job or on a straight commission generally weighs in favor of IC status.
In many professions and trades, however, payment is customarily made by unit of time. For example, lawyers, accountants and psychiatrists typically charge by the hour. Where this is the general practice, the method of payment factor will not be given great weight. Continue reading “Factors for Measuring Control”
PHP 5 introduces numerous new features that will make the programmer’s life more interesting. Let’s take a quick look at some of them. If they don’t make sense to you now, don’t worry, we cover all these features in detail in this book:
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PHP has new integrated for support for XML. The various functions and classes provided to handle XML in different ways all now use the same underlying library (libxml2). This should make XML features more stable and interoperable.
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The SQLite SQL library is now bundled with PHP, together with all the functions you need to work with it.
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PHP now supports private and protected methods and properties in classes.
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PHP supports class constants.
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Objects passed to functions and methods are now passed by reference. That is, a reference to an object is passed around your script rather than copies of objects. This significantly reduces the likelihood of bugs in object-oriented code.
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PHP supports static methods and properties, making more advanced object-oriented designs possible.
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Methods can now be declared to require particular object types.
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The comparison operator (===) now checks that two references point to the same object. Previously, it was hard to test objects in this way.
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PHP now supports abstract classes and interfaces.
Many of these improvements are due to some fundamental changes under the hood.
taken from; Sams Teach Yourself PHP in 24 Hours, Third Edition
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Learn more about critical issue that the hospitals do not have enough staffs to serve patients on the floor. It is stated that most hospitals usually just do not have enough resources to recruit more staffs for uncertain patients. Anyway, Dan Neumeister has seen that there are many efforts done already to reduce the waiting times in the hospitals. It is also stated that the waiting patiesnts have come in priority to serve.
The common law test is based on a very simple notion: Employers have the right to tell their employees what to do. The employer may not always exercise this right—for example, if an employee is experienced and well trained, the employer may not feel the need to closely supervise him or her—but the employer has the right to do so anyway.
Under the common law test, workers are employees if the people for whom they work have the right to direct and control them in the way they do their jobs—both as to the final results and as to the details of when, where and how the work is performed.
EXAMPLE: Mary takes a job as a hamburger cook at the local AcmeBurger. AcmeBurger personnel carefully train her in how to make an AcmeBurger hamburger, including the type and amount of ingredients to use, the temperature at which the hamburger should be cooked and so forth. Once Mary starts work, Acme-Burger managers closely supervise how she does her job.
Virtually every aspect of Mary’s behavior on the job is under AcmeBurger control—including what time she arrives at and leaves work, when she takes her lunch break, what she wears and the sequence of the tasks she must perform. If Mary proves to be an able and conscientious worker, her supervisors may not look over her shoulder very often, but they have the right to do so at any time. Mary is AcmeBurger’s employee.
In contrast, when you hire an IC, you hire an independent businessperson. A hiring firm normally does not have the right to control the way an independent businessperson—an IC—performs agreed-upon services. Its control is limited to accepting or rejecting the final results.
EXAMPLE: AcmeBurger develops a serious plumbing problem. AcmeBurger does not have any plumbers on its staff, so it hires Plumbing by Jake, an independent plumbing repair business owned by Jake. Jake looks at the problem and gives an estimate of how much it will cost to fix. The manager agrees and Jake and his assistant commence work. The manager doesn’t give Jake any instructions on how to fix the plumbing problem—the manager just wants the problems resolved
In a relationship of this kind where Jake is clearly running his own business, it’s virtually certain that AcmeBurger does not have the right to control the way Jake performs his plumbing services. Its control is limited to accepting or rejecting the final result. If AcmeBurger doesn’t like the work Jake has done, it can refuse to pay him.
taken from; Hiring Independent Contractors: The Employer’s Legal Guide, 4th Edition
If you are a person working on big companies and hold the position of CEO, you must have a big responsibility and tasks to do, but there are also some burden of doing everything right because every decision you make is not just a small thing for it influences the whole part of the organization and company you have in hands. Find the guidance to be a successful CEO with Dennis C Carey ebooks provided online in the website at ebookstore.sony.com.
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There have been scripting solutions for as long as there has been a World Wide Web. As the need to create sites with dynamic content has grown in recent years, so has the pressure to create robust environments quickly and efficiently. Although C can be a great solution for creating fast server tools, it is also hard to work with and can easily produce security holes if not carefully deployed. Perl, a language originally developed for text processing naturally met the demand for dynamic Web environments. Much easier to deploy safely than C, its slower performance has always been more than balanced by the comparatively fast development cycle it offers. Even more useful has been the increasing availability of a large number of stable code libraries for Perl.
So where does PHP fit in? PHP was written especially for the Web. Many of the issues and problems faced by Web programmers are addressed within the language itself. Whereas a Perl programmer must use an external library or write code to acquire data submitted by the user of a Web page, PHP makes this data automatically available. Whereas a Perl programmer must install modules to enable her to write database-driven environments, PHP bundles a powerful SQL database library and provides built-in support for a whole range of third-party databases. In short, because PHP has been created for Web programmers, it has a set of functions for almost any typical problem you might encounter, from managing user sessions to handling XML documents.
So, do we have to pay for this ease of use with even slower performance? Not at all. PHP is designed to run as a module with many server applications, which means that there are none of the start-up overheads associated with CGI scripts. The fact that many typical tasks are handled by PHP means that developers are freed from reliance on utility libraries that can slow things down.
It is not the case that PHP does not provide libraries, though. Perl has the Comprehensive Perl Archive Network (CPAN), and PHP has the PHP Extension and Application Repository (PEAR)—its own repository of powerful packages that extend PHP’s power.
taken from; Sams Teach Yourself PHP in 24 Hours, Third Edition
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