clarification please

[save10]

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Are interns and residents (excluding moonlighting), considered independant contractors or are they hospital employees? Its a tax thing (not like Enron), but legit stuff.

 

[Magree]

Hi:

Seems like most of the residents I know are more like contractors and they paid hourly contractor fees and usually need to get their own malpractice. This may vary however.


M-

 

[Annette]

Students with a stipend.

 

[edfig99]

employee vs student...it's very debatable.

thanks to residents at Boston Medical Center, residents are seen as employees able to collectively bargain under a ruling by the National Labor Relations Board.

the AAMC, most hospitals et al consider us students with a stipend.

in neither case are residents ever seen as independent contractors.

for tax purposes, i would say employee, not student.

 

[Apollyon]

At Mt. Sinai, house staff are employees.

 

[Magree]

Sorry - I just glanced at the post and saw the "moonlighting" part - interns/residents are employees. Moonlighting is more contracting etc.

M-

 

[Annette]

Originally posted by edfig99
employee vs student...it's very debatable.

thanks to residents at Boston Medical Center, residents are seen as employees able to collectively bargain under a ruling by the National Labor Relations Board.

the AAMC, most hospitals et al consider us students with a stipend.

in neither case are residents ever seen as independent contractors.

for tax purposes, i would say employee, not student.

Do you know what happend with SSA in this employee vs students question? I thought there were some lawsuits pending trying to reclaim SSI contributions because students with stipends do not contribute to SSI. For tax purposes, I'd go with if they take out SSI, then employee, in not, student.

 

[mpp]

Although the student with a stipend vs. employee is definitely a bit debateable, the independent contractor status is not. Specific factors that are used by the IRS in determining whether an individual is an employee or an independent contractor (the "20 factors" test) include

1. Worker is required to comply with instructions about when, where, and how work is done.
2. Worker needs to be trained.
3. Worker's tasks are integrated into normal business operations.
4. Worker's services must be personally rendered.
5. Worker is not responsible for hiring, paying, or supervising assistants.
6. Worker has continuing relationship with "employer".
7. Working hours are set by "employer".
8. Worker is required to devote full-time efforts to "employer's" business.
9. Worker must perform or execute duties on "employer's" premises.
10. Worker's services must conform to order or sequence set by "employer".
11. Worker is required to submit regular oral or written reports.
12. Worker's payment is based on time spent instead of by the job.
13. Worker is reimbursed for travel and other expenses.
14. Worker is furnished tools, materials, and other equipment by "employer".
15. Worker has no significant investment in facilities (such as an office).
16. Worker has no risk of real economic loss.
17. Worker is not working for more than one "employer" at a time.
18. Worker does not make services available to the general public.
19. Worker is subject to discharge without "employer" penalty -- even if job specifications are met.
20. Worker can terminate relationship with "employer" without worker liability.

Answering "yes" to any of the above automatically disqualifies you from independent contractor status. I think a resident would be required to answer yes to almost all of these.