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1009 Chapter 7:Worker guides • Section 1: Multiple program worker guides (07/2026) is not covered by their employee worker comp/liability policy because they consider them an independent contractor. 3. An individual works for a tax accounting business every January through April. They travel among three of the business’s offices as scheduled, and has a desk and computer set up at each location for use. They take as many individuals as they can each day, and is paid commission of 50 percent of what individuals are charged. The business has her fill out a W-4 and covers them under their liability policy. They tell us they are self- employed because they are not contractually obligated to work only for them. 4. An exotic dancer pays weekly rental for her “station” in the club. She is paid no salary but keeps all her tips. The club provides a DJ and expects her to work a minimum of 20 hours per week. She is responsible for providing her own outfits. Number Tile company Glass blower Accountant Exotic dancer Work = occupation Y Y Y Control over services Y N Y Resp. success/failure Y N Y No W-4 form Y N Y No workers comp Y N Y Self-employed? Y Y N Y Reasons for these decisions: Tile company. The couple owns the company and has total control. *They cannot be considered self-employed for SNAP, OSIPM, or MSPs because the company is incorporated. Glassblower. The glassblower is considered an independent contractor, so there is no need to go through the five- criteria test. Accountant. She is covered by the business liability policy, files a W-4 and is directed by the company. She is not self-employed. Exotic dancer. The dancer is paid nothing by the club she works in; she merely pays a fee to be allowed to work there. The club is not her employer; they provide no income, no Workers Comp, no UC, no benefits. She is free to perform in multiple clubs. Although she has to work a minimum number of hours, she sets her own schedule. Occupations that may be/not be self-employment Below are some examples of occupations that are usually challenging. For each of these, an example of a self- employed individual vs. an employee is given, again using the test of meeting at least four out of the five criteria. Ministers/religious leaders • Minister A is selected by the local Methodist church to fill their vacancy. The church provides housing, a living stipend and insurance for the minister and his family, but no salary. The church reports his compensation and covers him with the liability policy. The minister takes his other living expenses out of the love offerings (membership donations/pledges) made at the end of each service and for officiating at other ceremonies (e.g., weddings and funerals) as required.