Recruitment and selection law for local government employers - Page 353 |
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Chapter 9: Hiring Employees versus Engaging Independent Contractors | 337
their duties. While the duration of the relationship is a distinct factor to be considered in determining worker status, the fact that a job is temporary will not turn the worker into an independent contractor where other factors weigh in favor of employee status.
9.5.2 Adjunct or Part-Time Instructors in Colleges, Recreation and Parks Departments, or Employee Training and Development Programs
While educational institutions make the greatest and most obvious use of adjunct or part-time instructors, local government recreation and parks departments also frequently hire part-time workers to teach physical education and activity classes and other subjects. Similarly, employers offering employee training and development programs are likely to make use of outside, adjunct workers to lead training sessions. Use of adjunct instructors such as these would, on its face, appear to be a textbook example of the proper classification of a worker as an independent contractor for the following reasons:
••
adjunct instructors are engaged for a limited duration to do a defined job;
••
adjunct instructors typically have a particular expertise for which they are hired and typically perform similar or related services for other organizations or individuals;
••
for colleges and local government recreation programs, the hiring organization charges a fixed fee for the courses or sessions that adjunct instructors teach and typically pays the instructors some percentage of that as a fixed fee for their services.
The IRS, however, takes a different view. In a series of revenue rulings, private letter rulings, and technical advice memoranda, the IRS has held that part-time instructors are employees where the hiring organization
••
determines the courses that are offered,
••
determines the content and hours of each course,
••
enrolls the students, and
••
provides the facilities at which the instruction is offered,
and the instructor
••
is required to perform his or her services personally,
••
has no investment in the facilities, and
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| Title | Recruitment and selection law for local government employers - Page 353 |
| Full Text | Chapter 9: Hiring Employees versus Engaging Independent Contractors | 337 their duties. While the duration of the relationship is a distinct factor to be considered in determining worker status, the fact that a job is temporary will not turn the worker into an independent contractor where other factors weigh in favor of employee status. 9.5.2 Adjunct or Part-Time Instructors in Colleges, Recreation and Parks Departments, or Employee Training and Development Programs While educational institutions make the greatest and most obvious use of adjunct or part-time instructors, local government recreation and parks departments also frequently hire part-time workers to teach physical education and activity classes and other subjects. Similarly, employers offering employee training and development programs are likely to make use of outside, adjunct workers to lead training sessions. Use of adjunct instructors such as these would, on its face, appear to be a textbook example of the proper classification of a worker as an independent contractor for the following reasons: •• adjunct instructors are engaged for a limited duration to do a defined job; •• adjunct instructors typically have a particular expertise for which they are hired and typically perform similar or related services for other organizations or individuals; •• for colleges and local government recreation programs, the hiring organization charges a fixed fee for the courses or sessions that adjunct instructors teach and typically pays the instructors some percentage of that as a fixed fee for their services. The IRS, however, takes a different view. In a series of revenue rulings, private letter rulings, and technical advice memoranda, the IRS has held that part-time instructors are employees where the hiring organization •• determines the courses that are offered, •• determines the content and hours of each course, •• enrolls the students, and •• provides the facilities at which the instruction is offered, and the instructor •• is required to perform his or her services personally, •• has no investment in the facilities, and |
