Statutory Nonemployee
Statutory Nonemployee means:
an individual who falls into one of the following categories established by the U.S. Internal Revenue Service:
• direct sellers.
• licensed real estate agents.
Such persons are treated as self-employed if:
1. substantially all payments for their services are related to output rather than to hours worked, and.
2. their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes.
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