• Taxes

  Empleado vs Contratista

  Posted by Luca Center on 19/08/2014 a las 4:16 pm

  Esta pregunta está siendo redirigida al Foro del Contador:

  Tengo un cliente con un individuo que originalmente fue contratado bajo servicios profesionales. Cuando tomo la contabilidad, la persona estaba en nómina y reclama horas extras. Solicité el contrato y efectivamente es por servicios profesionales a $8HR. En la nómina le pagan $10HR.

  Se puede cambiar a esta persona para continuar pagando bajo servicios profesionales? Cuáles son las implicaciones de este cambio?

  Luca Center respondió hace 12 años, 1 mes 1 Miembro · 1 Respuesta
• 1 Respuesta

• 

  Luca Center

  Organizador

  19/08/2014 a las 4:25 pm

  Esto es un tema bien sensible porque lo correcto no es lo que las partes contrataron, sino lo que en derecho proceda. Me explico, no importa que el contrato diga que la persona es un contratista. Sin efecto la relación que llevan es uno de empleado-patrono, se debe tratar como tal y aplicar todas las retenciones que en derecho proceda.

  Adjunto encontrará lista del IRS para evaluar si sus recursos son empleados vs. contratistas independientes. Recuerde que un empleado no tiene que cumplir con todos los requisitos. El análisis es uno dirigido a evaluar la totalidad de los hechos:

  1. Is the individual providing services required to comply with instructions concerning when, where, and how the work is to be done?
  2. Is the individual provided with training to enable him or her to perform a job in a particular manner or method?
  3. Are the services performed by the individual integrated into the business operations?
  4. Must the services be rendered personally?
  5. Does the business hire, supervise, or pay assistants to help the individual performing services under contract?
  6. Is the relationship between the individual and the person for whom he or she performs services a continuing relationship?
  7. Who sets the hours of work?
  8. Is the individual required to devote full time to the person for whom he or she performs services?
  9. Does the individual perform work on another’s business premises?
  10. Who directs the order or sequence in which the work must be done?
  11. Are regular oral or written reports required?
  12. What is the method of payment—hourly, weekly, commission, or by the job?
  13. Are business or traveling expenses reimbursed?
  14. Who furnishes tools and materials necessary for the provision of services?
  15. Does the individual performing the services have a significant investment in facilities used to perform services?
  16. Can the individual providing services realize either a profit or loss?
  17. Can the individual providing services work for a number of firms at the same time?
  18. Does the individual make his or her services available to the general public?
  19. Is the individual providing services subject to dismissal for reasons other than nonperformance of contract specifications?
  20. Can the individual providing services terminate his or her relationship at any time without incurring a liability for failure to complete a job?

  Con respecto al pago incorrecto, he visto en otras ocasiones que el patrono le hace ajustes al empleado para recuperar lo pagado en exceso. No obstante, como el caso es uno complejo y el empleado ya está reclamando horas extras, sugiero consultarlo con un abogado laboral (no es nuestra área de expertise).

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