Issue link: http://read.dmtmag.com/i/131533
52 • JUNE 2013 • WORLD FENCE NEWS Proper classification of workers POST & RAIL FENCE EQUIPMENT • Tenoners • Dowelers • Pointers • Domers • Gang Drills • Sanders • Chopsaws • Peelers VC-04 Portable Dowell/Tenon Cutter Dyna Products 6228 60th Ave. • Evart, MI 49631 888-820-3962 continued from page 50 perceive their relationship. Factors that are looked at by the IRS include: 1) Written contract. A contract must have substance (method of payment, handling of expenses, how work is done) designating the worker as a subcontractor. 2) Employee benefits. Benefits such as health insurance, pension plans, sick pay, etc. are only available to employees. 3) Continuing relationship. A temporary relationship is more likely to indicate independent contractor status even if it is long term. 4) Integration. If the worker is an integral part of the business operations, the worker is generally an employee. The summation that we just presented is an overview to put you all on the right track. There are other things that IRS Publication 15-A can help you with, which include some relatively less critical factors that the IRS looks at, and some tips for employers to follow. I am sure, again, if you have any questions, you could refer to IRS Publication 15-A, 2013 edition. And of course use the information that I am presenting here strictly for educational purposes and refer to your attorney or other qualified business advisor before making any critical decisions or taking actions. One important thing to keep in mind: If you classify an employee as an independent contractor, but you have no reasonable basis for doing so, the penalties can be very harsh. So don't treat this lightly! As always, it is hoped that you, as the reader, can glean something out of Quality Products for the Fence, Deck and Railing Industry™ Sold by the piece - full box quantities not required. Balusters / Spindles Porch & Newel Posts Caps / Post Skirts Railing Brackets Post Mount Towers Gate Hardware Faux Rock Pillars Post Wraps Tri Custom Manufacturing www.tricm.com Phone 435-563-0261 Toll Free 1-866-833-9589 Above, the cover of IRS Publication 15-A, Employer's Supplemental Tax Guide, which provides guidelines on properly classifying workers as employees or independent contractors. The IRS notes that to obtain the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, visit www.irs.gov/pub15a. these thoughts to help you to realize that Profit Is Not A Dirty Word!™ World Fence News contributing editor Jim Lucci is president of Management Motivational Associates of Freeport, N.Y., and for many years has written a monthly column on business management and issues which affect fence company owners and managers. He is the compiler of the Fencer's Field Report which appears monthly in World Fence News. ASTM updated edition of fence standards available W. CONSHOHOCKEN, Penn. — ASTM International now has available the 12th edition of its ASTM Standards for Fence Materials and Products. The new edition is the most current resource for the fencing industry and includes 49 ASTM standards. The price of either a book or CD-ROM is $175. Anyone who deals with fence projects which include standards and specifications is urged to get the new edition, as many standards have been changed or revised, and there are new ones added. Forty-nine ASTM standards cover chain-link and wire fence fabric, fence construction and installation practices, fences for playgrounds, sports fields, sports courts, and other recreation facilities, fence fittings and protective coatings, industrial and commercial horizontal slide gates, fencing materials used in detention and correctional facilities and many more areas. E-mail Suzanne Daulerio at sdaulerio@astm.org for bulk quantity purchases. For more information, visit www.astm.org.