If the payor is really exercising that degree of control over the
individuals' activities as subjects, the voluntary nature of their
participation surely is in question.

Catharine Crea
Associate Dean for Research Administration
New York Medical College
Valhalla, New York 10595
phone:  (914)594-4480
fax:  (914)594-4694
email:  xxxxxx@nymc.edu

-----Original Message-----
From: Peggy Sandoe [mailto:xxxxxx@WPAHS.ORG]
Sent: Wednesday, January 17, 2001 11:03 AM
To: xxxxxx@HRINET.ORG
Subject: Compensation for Employees/Nonemployees

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

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