Independent Contractor Status 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-NEC form. If your earnings exceed $600, the entity is required to provide you with a 1099-NEC 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-NEC 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
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