Georgia County Government - Fall 2016 - 95

COUNTIES AND THE LAW Do the worker's managerial skills impact the worker's opportunity for profit and loss? If the worker has no opportunity to lose money working for the county, then the worker is probably an employee. What are the relative investments in facilities and equipment by the worker and the county? Both the IRS and Department of Labor believe that the worker must make some investment, compared to the county's investment, to be considered an independent contractor in business for themself. If the worker supplies their own tools, equipment and supplies, then the worker may be considered an independent contractor. The worker is more likely to be considered an independent contractor if the worker's investment is substantial enough and used for the purpose of sustaining business beyond the job or project being performed for the county. If the county provides the tools, equipment and supplies, then the worker is probably an employee. The IRS also looks at whether business expenses are reimbursed. In general, if the county pays the business expenses, then the worker is more likely to be considered an employee. If the worker is responsible for their own business expenses, then the worker is more likely to be considered an independent contractor. How the county pays the worker is also important to the IRS. Employees usually receive a guaranteed regular wage for an hour, week or other period of time. Independent contractors are often paid a flat fee or on a time and materials basis for a job. What level is the worker's skill and initiative? Both employees and independent contractors may be skilled workers. However, when a worker's skills show that they exercise independent business judgment, the worker is more likely to be considered an independent contractor. Additionally, if the worker is in open market competition with others also indicates that the worker may be an independent contractor. What is the worker's relationship with the county? The Department of Labor considers permanency or indefiniteness in the worker's relationship with the county to indicate that the worker is an employee. However, the lack of a permanent relationship does not automatically make a worker an independent contractor. The reason for the impermanence matters. The IRS considers a worker hired with the expectation that the relationship will continue indefinitely (rather than for a specific project) may indicate that the worker is likely an employee. The IRS also looks to the terms of a written contract, if any, to see if it describes the relationship of independent contractor or employment. If the county provides insurance, retirement benefits, vacation leave or sick leave, then the IRS is likely to consider that the worker is an employee. What is the nature and degree of control by the employer? When the county controls the hiring and firing, amount of pay, hours of work and how the work is performed, then the nature and degree of control by the county indicates that the worker is an employee, according to Department of Labor. If the worker is relatively free from the county's control, then the worker is likely an independent contractor. If the worker is free to work for other employers and/or to hire (and pay out of their funds) helpers or subcontractors, then they are more likely an independent contractor. The IRS looks at who controls how the work is done. If the county provides instructions about: when and where to do the work, what tools or equipment to use, what workers to hire or assist with the work, where to purchase supplies and services, what work must be performed by a specific individual, and/or what order or sequence to follow, then the worker is an employee. The IRS also considers whether the worker receives training by the county. If the county provides training on how to perform the job, then the worker is probably an employee. If the county provides specs for a job, then the worker is probably an independent contractor. In order to avoid liability, all counties should carefully look at any workers who are paid as independent contractors to ensure that they should not be classified as employees. Regardless of what the county calls the worker, if the worker is treated like any other county employee (except for classification and benefits), then the worker is probably an employee. If the worker is treated like a separate company or consultant, hired to provide a specific outcome, then the worker is probably an independent contractor. For more information on misclassification of workers, go to the United States Department of Labor (www.dol.gov) or the Internal Revenue Service (www.irs.gov). ■ Footnotes 1 Employee Misclassification as Independent Contractors. U.S. Department of Labor Wage and Hour Division, n.d. Web. 05 July 2016. 2 Administrator's Interpretation No. 2015-1, U. S. Department of Labor Wage and Hour Division, July 15, 2015. 3 See, Federal-State Reference Guide, IRS Publication 963, Social Security Administration, Internal Revenue Service, National Conference of State Social Security Administrators, November 2011. 4 Government Workers: Employees or Independent Contractors?, Internal Revenue Service, March 3, 2016; Employer's Supplemental Tax Guide, Publication 15-A, Department of Treasury, Internal Revenue Service, December 23, 2015. Phone (229) 225-9943 Fax (229) 225-9795 Toll Free Call (888) 352-5246 Contact: John Taylor john@tbrtpa.com t Services t Management t Medical, Dental, Vision, Life t Self Funding/Stop loss t Inmate Programs 164 Commercial Drive P.O. Box 6580 omasville, GA 31758 www.tbrtpa.info Our success is measured by the satisfaction of our clients 730727_Keck.indd 1 29/01/15 5:29 PM 622607_Taylor.indd 1 FALL 2016 www.accg.org 08/01/13 95 10:29 PM http://www.dol.gov http://www.irs.gov http://www.keckwood.com http://www.tbrtpa.info http://www.keckwood.com http://www.accg.org

Table of Contents for the Digital Edition of Georgia County Government - Fall 2016

President’s Message
Director’s Message
Shaping the Future for Georgia’s Airports
First Responder Wireless Network Readies for Next Steps
GASB 77 Tax Abatement Disclosures Reporting Requirements
Reforming Sales & Use Taxes for the Digital Age
Drones Take Flight: Opportunities and Challenges for Counties
Examining the Rise in Georgia’s Foster Care Cases
ACCG 2016 Legislative Service Awards
New Cities and Incorporation in Georgia: County Implications
Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
2016 Summer Georgia County Internship Program Highlights
Transparency and Accountability: Being Held to a Higher Standard
Recycling: Still a Win-Win for County Governments and Communities
2016 Legislative Leadership Conference Preview
Successfully Negotiating Service Delivery Strategy Agreements
DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Reducing Risks: A Look at the Crisp County Sheriff’s Office
Independent Contractor or County Employee?
News & Notes
Index of Advertisers
Georgia County Government - Fall 2016 - cover1
Georgia County Government - Fall 2016 - cover2
Georgia County Government - Fall 2016 - 3
Georgia County Government - Fall 2016 - 4
Georgia County Government - Fall 2016 - 5
Georgia County Government - Fall 2016 - 6
Georgia County Government - Fall 2016 - 7
Georgia County Government - Fall 2016 - President’s Message
Georgia County Government - Fall 2016 - 9
Georgia County Government - Fall 2016 - 10
Georgia County Government - Fall 2016 - Director’s Message
Georgia County Government - Fall 2016 - Shaping the Future for Georgia’s Airports
Georgia County Government - Fall 2016 - 13
Georgia County Government - Fall 2016 - First Responder Wireless Network Readies for Next Steps
Georgia County Government - Fall 2016 - 15
Georgia County Government - Fall 2016 - GASB 77 Tax Abatement Disclosures Reporting Requirements
Georgia County Government - Fall 2016 - 17
Georgia County Government - Fall 2016 - 18
Georgia County Government - Fall 2016 - 19
Georgia County Government - Fall 2016 - Reforming Sales & Use Taxes for the Digital Age
Georgia County Government - Fall 2016 - 21
Georgia County Government - Fall 2016 - 22
Georgia County Government - Fall 2016 - 23
Georgia County Government - Fall 2016 - 24
Georgia County Government - Fall 2016 - 25
Georgia County Government - Fall 2016 - 26
Georgia County Government - Fall 2016 - 27
Georgia County Government - Fall 2016 - 28
Georgia County Government - Fall 2016 - 29
Georgia County Government - Fall 2016 - 30
Georgia County Government - Fall 2016 - 31
Georgia County Government - Fall 2016 - 32
Georgia County Government - Fall 2016 - 33
Georgia County Government - Fall 2016 - Drones Take Flight: Opportunities and Challenges for Counties
Georgia County Government - Fall 2016 - 35
Georgia County Government - Fall 2016 - 36
Georgia County Government - Fall 2016 - 37
Georgia County Government - Fall 2016 - Examining the Rise in Georgia’s Foster Care Cases
Georgia County Government - Fall 2016 - 39
Georgia County Government - Fall 2016 - 40
Georgia County Government - Fall 2016 - 41
Georgia County Government - Fall 2016 - 42
Georgia County Government - Fall 2016 - 43
Georgia County Government - Fall 2016 - ACCG 2016 Legislative Service Awards
Georgia County Government - Fall 2016 - 45
Georgia County Government - Fall 2016 - New Cities and Incorporation in Georgia: County Implications
Georgia County Government - Fall 2016 - 47
Georgia County Government - Fall 2016 - 48
Georgia County Government - Fall 2016 - 49
Georgia County Government - Fall 2016 - 50
Georgia County Government - Fall 2016 - 51
Georgia County Government - Fall 2016 - 52
Georgia County Government - Fall 2016 - 53
Georgia County Government - Fall 2016 - 54
Georgia County Government - Fall 2016 - 55
Georgia County Government - Fall 2016 - Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
Georgia County Government - Fall 2016 - 57
Georgia County Government - Fall 2016 - 58
Georgia County Government - Fall 2016 - 59
Georgia County Government - Fall 2016 - 2016 Summer Georgia County Internship Program Highlights
Georgia County Government - Fall 2016 - 61
Georgia County Government - Fall 2016 - 62
Georgia County Government - Fall 2016 - 63
Georgia County Government - Fall 2016 - 64
Georgia County Government - Fall 2016 - Transparency and Accountability: Being Held to a Higher Standard
Georgia County Government - Fall 2016 - 66
Georgia County Government - Fall 2016 - 67
Georgia County Government - Fall 2016 - 68
Georgia County Government - Fall 2016 - 69
Georgia County Government - Fall 2016 - Recycling: Still a Win-Win for County Governments and Communities
Georgia County Government - Fall 2016 - 71
Georgia County Government - Fall 2016 - 72
Georgia County Government - Fall 2016 - 73
Georgia County Government - Fall 2016 - 74
Georgia County Government - Fall 2016 - 75
Georgia County Government - Fall 2016 - 2016 Legislative Leadership Conference Preview
Georgia County Government - Fall 2016 - 77
Georgia County Government - Fall 2016 - Successfully Negotiating Service Delivery Strategy Agreements
Georgia County Government - Fall 2016 - 79
Georgia County Government - Fall 2016 - 80
Georgia County Government - Fall 2016 - 81
Georgia County Government - Fall 2016 - 82
Georgia County Government - Fall 2016 - DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Georgia County Government - Fall 2016 - 84
Georgia County Government - Fall 2016 - 85
Georgia County Government - Fall 2016 - Reducing Risks: A Look at the Crisp County Sheriff’s Office
Georgia County Government - Fall 2016 - 87
Georgia County Government - Fall 2016 - 88
Georgia County Government - Fall 2016 - 89
Georgia County Government - Fall 2016 - 90
Georgia County Government - Fall 2016 - 91
Georgia County Government - Fall 2016 - Independent Contractor or County Employee?
Georgia County Government - Fall 2016 - 93
Georgia County Government - Fall 2016 - 94
Georgia County Government - Fall 2016 - 95
Georgia County Government - Fall 2016 - News & Notes
Georgia County Government - Fall 2016 - Index of Advertisers
Georgia County Government - Fall 2016 - 98
Georgia County Government - Fall 2016 - cover3
Georgia County Government - Fall 2016 - cover4
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