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For more information, contact City of South Bend Business License Administrator, Michelle Adams | madams@southbendin.gov | 574.235.5912 | 15 <br />RESOURCE GUIDE <br />EMPLOYER RESPONSIBILITIES <br />Employment may be defined differently by laws <br />regarding taxes, worker compensation, labor, <br />and unemployment. Often, a worker’s status as <br />an employee is dependent on how much work is <br />performed and how wages are paid. Some laws <br />use tests involving the amount of control the <br />payer has over how, where, and when the work <br />is done. The IRS has Publication 15A, at irs. gov, <br />which outlines the criteria it uses to make the <br />determination of whether a worker is an <br />employee or an independent contractor. <br />The term “independent contractor” is used <br />to refer to a business, a business owner with <br />employees, or a self-employed business owner <br />with no employees. This should not confuse the <br />issue of employer responsibilities. If you have <br />employees, you are responsible for them. If you <br />are unsure of whether someone who performs <br />services for you is an employee or independent <br />contractor, consult each agency listed in this <br />section to be sure of which definitions apply for <br />which purposes. See pages 7-8 for a <br />more detailed description of an independent <br />contractor or view the IRS Publication 15A.