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  2. Independent contracting in the United States - Wikipedia

    en.wikipedia.org/wiki/Independent_contracting_in...

    The distinction between independent contractor and employee is an important one in the United States, as the costs for business owners to maintain employees are significantly higher than the costs associated with hiring independent contractors, due to federal and state requirements for employers to pay FICA (Social Security and Medicare taxes) and unemployment taxes on received income for ...

  3. Misclassification of employees as independent contractors

    en.wikipedia.org/wiki/Misclassification_of...

    Employers must report the incomes of employees and independent contractors using the IRS forms W-2 and 1099, respectively.Employers pay various taxes (i.e. Social Security and Medicare taxes, unemployment taxes, etc.) on the wages of a worker that is classified as an employee.

  4. Executive Order 11246 - Wikipedia

    en.wikipedia.org/wiki/Executive_Order_11246

    Executive Order 11246 also required contractors with 51 or more employees and contracts of $50,000 or more to implement affirmative action plans to increase the participation of minorities and women in the workplace if a workforce analysis demonstrates their under-representation, meaning that there are fewer minorities and women than would be ...

  5. Office of Federal Contract Compliance Programs - Wikipedia

    en.wikipedia.org/wiki/Office_of_Federal_Contract...

    Together, these laws make it illegal for contractors and subcontractors doing business with the federal government to discriminate in employment because of disability or status as a protected veteran. Its regulations can be found at CFR Title 41 Chapter 60: Public Contracts and Property Management.

  6. Statutory employee - Wikipedia

    en.wikipedia.org/wiki/Statutory_employee

    A statutory employee is an independent contractor under American common law who is treated as an employee, by statute, for purposes of tax withholdings. [1] For a standard independent contractor, an employer cannot withhold taxes.

  7. Contracting Officer's Technical Representative - Wikipedia

    en.wikipedia.org/wiki/Contracting_Officer's...

    A Contracting Officer's Technical Representative (COTR) is a business communications liaison between the United States government and a private contractor.The COTR is normally a federal or state employee who is responsible for recommending actions and expenditures for both standard delivery orders and task orders, and those that fall outside of the normal business practices of its supporting ...

  8. Subcontractor - Wikipedia

    en.wikipedia.org/wiki/Subcontractor

    Some contractors appoint subcontractors to work under a "pay when paid" clause, sometimes called a "pay if paid" clause, where the general contractor will work with subcontractors and the subcontractors are only paid if and when the general contractor is paid for the work. [6] An example clause from a construction context reads:

  9. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider" by generally imposing a 20% excise tax when certain design or operational rules contained in the section are violated. Service recipients are generally employers, but those who hire ...

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