Employees Vs. Subcontractors:
Need help determining if persons are employees or subcontractors? The following article gives 20 factors to test employment status. IRSFactorTest

Instructions for the Request of Form W-9 W-9 Instructions

Form W-9 Form W-9

• Large employers (annual gross revenues >$500,000) must pay at least $9.65/hr
• Small employers (annual gross revenues <$500,000) must pay at least $7.87/hr
• Training min-wage of $7.87 applies for 1^st 90 consecutive days of employment IF employees are 20 years of age or younger (for all employers).
• Youth min-wage of $7.87 applies to any employee <18 years of age.

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