Employment Tax Act of 1979

Summary

Employment Tax Act of 1979 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of social security taxation. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or if he does, such place of business is not provided, or provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sales or output rather than upon number of hours worked; and (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide coverage for service performed by an individual who qualifies as an independent contractor under the standards established by this Act.

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1 official file

• Introduced in Senate

  summary · EN · 22 March 1979

  Open at official source

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