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单词 common law test
释义

common law test

Definition
A set of factors applied to determine for federal tax purposes whether a person is considered an employee versus an independent contractor. The general rule, as applied by the courts, is that a person is considered an employee if the employer has the right to control and direct the actions of the person that pertain to the job.
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更新时间:2025/4/17 11:43:00