Many districts employ workers to perform services that are not provided by district employees. At times, school districts also hire TRS retirees as independent contractors. Before we decide how to pay the worker (accounts payable or payroll), we need to determine if the worker is REALLY an independent contractor or employee. Attend this webinar to learn about the IRS Common Rules and how to use the rules to make the final determination to avoid costly IRS penalties due to potential worker misclassifications.
Presenter: Rebecca Estrada, RTSBA, Education Associate, TASBO