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Independent Contractor StatusPrintable

Referees are considered independent contractors and not employees. As an independent contractor it is your responsibility to:

  • report your earnings
  • pay your payroll taxes
The entity that pays you will provide you a 1099-MISC form. If your earnings exceed $600, the entity is required to provide you with a 1099-MISC form. Some clubs, leagues and assignors pay referees via a third-party payment processor such as PayPal and some interpret the Internal Revenue Service regulations to mean that a 1099-MISC is not required when payments are made through a third-party payment processor.

There are many different tests used to differentiate between an employee and an independent contractor. In general an independent contractor:
  • selects when and for whom they will work
  • provides their own uniform and equipment
  • is responsible for their training and certification
  • completes a report at the completion of their work