Recent changes have been made to some POMS citations regarding employer-employee relations. These changes were published on 8/18/2010 at SSA’s Program Policy information site. To view the announcement in its entirety, go to: LINK
Background
SSA is updating RS 02101.058 - RS 02101.092 to clarify and include additional policy information. SSA separated the policies for employees and independent contractors to simplify determinations of worker status. SSA incorporated Internal Revenue Rulings to provide supporting credentials to the policy updates.
Summary of Changes
These updates reflect the following changes:
RS 02101.058 Financial Control Involving Significant Investments
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Included definitions for facilities and significant investments;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.060 Financial Control Involving Opportunity for Profit or Loss
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Provided a definition for profit and loss;
- Provided an example of an employee unlikely to realize a profit or suffer a loss;
- Provided policies for employee status and independent contractor status;
- Renamed title; and
- Updated background information.
RS 02101.062 Working for More Than One Person or Firm at a Time
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.064 Financial Control Involving Services Available to the Public
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Provided an example of an independent contractor providing services to the public;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.066 Employer’s Right to Terminate Workers
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.068 Worker has the Right to Quit at Any Time
- Added citation for IRS Revenue Ruling;
- Included a reference link to the Social Security Handbook;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.080 Specific Types of Work—General
Deleted this section and moved its contents to RS 02101.084.
RS 02101.084 Employment Status of Artisans
- Combined RS 02101.080 - RS 02101.089 into one section;
- Deleted previous subsections RS 02101.080, .085, .086, .087, .088, and .089;
- Included examples of occupations held by artisans;
- Provided a definition of an artisan;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
RS 02101.085 Artisans Employee Status
Deleted this section and moved its contents to RS 02101.084.
RS 02101.086 Artisans Independent Contractor Status
Deleted this section and moved its contents to RS 02101.084.
RS 02101.087 Artisans Dual Status
Deleted this section and moved its contents to RS 02101.084.
RS 02101.088 Artisans Weight of Factors
Deleted this section and moved its contents to RS 02101.084.
RS 02101.089 Artisans Additional Test
Deleted this section and moved its contents to RS 02101.084.
RS 02101.092 Employment Status of Barbers
- Added citation for IRS Revenue Ruling;
- Included a reference link to a relevant IRS Publication;
- Provided policies for employee status and independent contractor status; and
- Renamed title.
I hope that you find this information useful.
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