Under FICA, when is a worker considered an employee for an association?

Under FICA, when is a worker considered an employee for an association?

• A. The management company controls when the worker is on site, what work they do, and provides tools.
• B. The worker signs a long-term independent contractor contract.
• C. The worker exclusively provides services to multiple clients.
• D. The worker has no supervision or directive from the association.

Answer: (A)

For FICA, whether someone is an employee hinges on how much control the payer has over the work. When the management company determines when the worker is on site, what tasks they perform, and provides the tools needed to do the job, that shows strong behavioral and operational control. That level of direction and resource provision indicates an employer-employee relationship for payroll tax purposes, so the association would withhold taxes and pay employer portions accordingly. The other scenarios describe more independent work arrangements: multiple clients, no supervision, or a contract label alone—these reflect greater independence and align more with independent contractor status, not employee status.

For FICA, whether someone is an employee hinges on how much control the payer has over the work. When the management company determines when the worker is on site, what tasks they perform, and provides the tools needed to do the job, that shows strong behavioral and operational control. That level of direction and resource provision indicates an employer-employee relationship for payroll tax purposes, so the association would withhold taxes and pay employer portions accordingly. The other scenarios describe more independent work arrangements: multiple clients, no supervision, or a contract label alone—these reflect greater independence and align more with independent contractor status, not employee status.