When you say "employees who participate" do you mean researchers or
subjects of the research (volunteers)?
If these are employees who are volunteering to be subjects in a clinical
trial (is this it?), no I have never heard of this before.  I would think
that if they are responding to an announcement of a clinical trial, that
they are doing so not as employees but as private citizens.  I would also
think that if there is any connection between being a subject in a clinical
trial and being an employee (unless you are looking at workplace safety or
the like),  a connection could possibly be coercive and unlikely to be
approved by your IRB.  I may be totally off the mark here but I must admit
I don't fully understand the situation.
Joni

At 11:03 AM 1/17/01 -0500, you wrote:
>This is my first posting to this listserve - I would very much appreciate
>your advice in a situation that has arisen.
>
>Our tax department is considering doing the following two things:
>
>1) Treat the compensation for employees who participate in one of our
>research projects as income for employee services rather than subject
>compensation and report it on W-2s rather than 1099s.
>
>2) Hire other subjects who are not employees as casual employees.
>
>Their argument is that if the payor is exercising direction and control over
>the individual's activites, the person needs to be classified as an employee.
>
>Has anyone ever encountered these issues before? Any comments you can
>provide would be helpful.
>
>Peg Sandoe
>Research Manager, Center for Neurosciences Research
>Allegheny-Singer Research Institute
>Pittsburgh, PA 15212
>
>(412) 359-8973
>xxxxxx@wpahs.org
>
>
>**********************************************************************
>This email and any files transmitted with it are confidential and
>intended solely for the use of the individual or entity to whom they
>are addressed. If you have received this email in error please notify
>the West Penn Allegheny Health System, Information Security
>Department at (412) 359-1746.
>
>This footnote also confirms that this email message has been swept by
>MIMEsweeper for the presence of computer viruses.
>
>www.mimesweeper.com
>**********************************************************************
>
>
>======================================================================
> Instructions on how to use the RESADM-L Mailing List, including
> subscription information and a web-searchable archive, are available
> via our web site at http://www.hrinet.org (click on "Listserv Lists")
>======================================================================

Jon Hart, Director, Sponsored Programs Administration
The Rockefeller University
1230 York Ave.-Box 82, NY, NY 10021-6399
tel:  (212) 327-8054; fax:  (212) 327-8400

======================================================================
 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================