Determining whether temporary hygienists should be classified as independent contractors or employees requires careful consideration. While treating them as independent contractors offers advantages, such as avoiding payroll taxes and paperwork, it must align with specific IRS criteria. The classification hinges on the degree of control the practice exerts over their work, encompassing behavioral and financial control. If the practice significantly controls aspects like duties, hours, and business aspects, it may be wiser to classify them as employees. The IRS provides a form (SS-8) to assess the relationship in-depth. Additionally, if hygienists request employee status and you cannot definitively prove otherwise, it's best to classify them as temporary employees to avoid potential audits.
Schafer, Jodi SPHR, SHRM-SCP
"Staff Matters: Independent Contractor or Temporary Employee?,"
The Journal of the Michigan Dental Association: Vol. 104:
7, Article 7.
Available at: https://commons.ada.org/journalmichigandentalassociation/vol104/iss7/7
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