By Michael D. Koppel, CPA (Retired)/PFS/CITP, MBA, Gray, Gray, & Gray LLP, Canton, Mass.
It is not unusual to read news stories about companies being sued for classifying workers as independent contractors when they claim to be employees. Being designated an employee can have a profound effect on everything from overtime pay to fringe benefits to, of course, taxes. Numerous articles have been written about the advantages and disadvantages for both the worker and the business of how an individual is classified. The present focus is what criteria are to be …