When I say "employees who participate" I mean subjects of the research (participants who volunteer to be part of the study)
This is not a clinical trial. This is an NIMH funded study which is in it's twenty-second year.

>>> xxxxxx@MAIL.ROCKEFELLER.EDU - 1/17/01 11:40 AM >>>
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
>
>
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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

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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
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