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Misclassifying Leased Employees. Are They Really Your Workers?

Duration: 60 minutes

Speaker: Max Muller

 

 

Webinar Description

As more and more companies are leasing employees from professional employer organizations (PEOs), federal and state government agencies are scrutinizing the relationships between host organizations and their providers of leased employees.  

 

In a quest to obtain more tax dollars, government agencies seek to establish that the host employer is actually the primary employer, making it liable for unpaid payroll, FUTA, SUTA, and FICA taxes. The determination that the host employer is the primary employer would also expose the host company to liability for retroactive employee benefits.   

 

Because the determination of who the primary employer may be is highly fact driven, host employers must understand not only what facts and circumstances government agencies analyze but, more important, how to use those factors in a manner most favorable to themselves. That is what this fast paced, information rich session is all about – how to position your organization to successfully defend charges that your leased employees are actually YOUR employees.

 

Agenda

• The core fundamentals of determining if someone is an independent contractor or an employee

• The significant differences between the IRS common law tests and state ABC tests in determining who is an employee for state unemployment tax purposes

• Section 530 of the Revenue Act of 1978 - safe harbor where there was a reasonable basis for worker classification

• Whether workers are leased employees as defined in IRC § 414(n) – and the impact on testing

• The significant role of the Darden test - the right to control the manner and means by which work is accomplished on employee classification

• How to use “Microsoft inoculation” provisions to mitigate the impact of misclassification

• Leased employees and the FMLA - who's responsible - the PEO or YOU? We'll tell you.

• Leased employees and accommodations under the Americans with Disabilities Act

• Who will OSHA cite if a leased employee is injured or killed? Find out here.

 

 

CONTINUING EDUCATION

Continuing HRCI Credit Information

This program has been pre-approved for 1.5 hours of General recertification credit hours through the HR Certification Institute. Use of the seal is not an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute's criteria to be pre-approved for recertification credit.

 

Continuing Legal Education Credit Information

This webinar has been approved in the following states for continuing legal education credit by  The Marino Legal Academy:

California: 1.5 credit hours

The Marino Institute for Continuing Legal Education is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 credit hours of participatory CLE credit.

New Jersey: 1.5 credit hours

This webinar has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.5 CLE credit hours.

New York: 1.5 areas of professional practice credit hours

This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for veteran attorneys for 1.5 credit hours, of which 1.50 credit hours may be applied toward the Areas of Professional Practice.

Pennsylvania: 1.5 credit hours

This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.

 

To receive CLE credit for this webinar in those states, please request such credit by writing toinfo@parkavenuepresentations.com.  Your request will be forwarded to The Marino Legal Academy for processing.

 

CLE credit for this webinar may also be awarded in a number of other jurisdictions. For more information, please contact a Marino Legal Academy legal education consultant at (212) 249-3779,x104.

 

Logistics

• 90 minutes (Travel Free) delivered over the Internet.
  Unlimited listeners per connection - bring the entire department.
  Q&A session with the expert.
  Special Feature: If you register for this webinar and cannot attend, you will be able to access a one-time instant replay without charge for up to 90 days after the date of the webinar.

This event will be presented live with a PowerPoint presentation to be viewed on your computer. You may listen to the audio of the webinar by telephone or through your computer. The PowerPoint slides will be provided shortly before the event. Once you register, you will receive an email which is your receipt and which includes your instructions for dialing in and logging on. You will also receive an email reminder 24 hours before the webinar.