Wiederman A S
J Calif Dent Assoc. 1996 Jul;24(7):26-8.
When deciding to expand a practice to include an associate, many dentists are unsure whether to classify the worker as an independent contractor or an employee. Incorrectly classifying a worker can carry significant financial ramifications. This article outlines the parameters the Internal Revenue Service uses to make its determination of a worker's status so dentists can avoid a costly financial mistake.
在决定扩大业务范围以纳入一名合伙人时，许多牙医不确定应将该员工归类为独立承包商还是雇员。对员工的错误分类可能会带来重大财务后果。本文概述了美国国税局用于确定员工身份的参数，以便牙医能够避免代价高昂的财务错误。
