Employee

Employee means: a person who works for compensation, whether direct or indirect, for another in return for stipulated services. An employee may work on an hourly, daily, or annual wage basis. For tax purposes, there are two types of employees: (a) common-law and (b) statutory. All workers who have a legal relationship with those for whom they perform services as employees are common-law employees for payroll tax purposes. The employer has the right to control the work to be performed as well as the timing and means of accomplishing the work. Statutory employees are specifically identified as employees by federal tax law and include agent or commission drivers, life insurance salespeople, homeworkers, and outside salespersons. Contrast independent contractor.

Works for an employer. Employers can control when, where, and how the employee performs the work.

See Payroll Tax in the U.S. Legal Encyclopedia and Payroll Tax in the World Legal Encyclopedia.

Employee Benefits, Executive Compensation & Retirement Contents

Employee Benefits

This section explores some details of Employee Benefits in relation to employee taxation in the United States.

Employee Compensation and Benefits Tax Information

This section explores some details of Employee Compensation and Benefits Tax Information in relation to employee taxation in the United States.

Executive Compensation

This section explores some details of Executive Compensation in relation to employee taxation in the United States.

Taxation of Executive Compensation

This section explores some details of Taxation of Executive Compensation in relation to employee taxation in the United States.

Federal Income Taxation of Retirement Plans

This section explores some details of Federal Income Taxation of Retirement Plans in relation to employee taxation in the United States.

Tax Planning for Retirees

This section explores some details of Tax Planning for Retirees in relation to employee taxation in the United States.