Lambeth R K
Haynes and Boone, LLP, Dallas, TX, USA.
Healthc Financ Manage. 1997 Aug;51(8):33-4, 36-7.
Before entering into a contractual relationship with a physician, a provider organization must understand whether, according to the IRS, the physician will be considered an employee or an independent contractor. Correct assessment of this relationship is important to avoid penalties for failure to withhold and pay taxes and possible disqualification of employee retirement plans. The IRS's most recent rulings in this area, two technical advice memorandums issued in September 1995, appear to indicate a shift in the agency's approach when defining these relationships--it now seems more likely that contractual arrangements between hospitals and physicians that typically have been treated as independent contractor relationships will be considered employer-employee relationships. The issuance of these memorandums may indicate the IRS's intention to crack down on what it perceives to be abuses of the independent contractor status in the healthcare industry.
在与医生建立合同关系之前，医疗服务提供机构必须了解，根据美国国税局（IRS）的规定，该医生将被视为雇员还是独立承包商。正确评估这种关系对于避免因未代扣代缴税款而受到处罚以及避免员工退休计划可能被取消资格至关重要。美国国税局在这一领域的最新裁决，即1995年9月发布的两份技术咨询备忘录，似乎表明该机构在界定这些关系时的方法发生了转变——现在看来，医院与医生之间通常被视为独立承包商关系的合同安排更有可能被视为雇主与雇员的关系。这些备忘录的发布可能表明美国国税局打算打击其认为的医疗行业对独立承包商身份的滥用行为。
