[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-348805-105":53,"doc-detail-348805-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","independent-contractor-guidelines-mercy-university","Independent Contractor Guidelines - Mercy University","","Guidelines for evaluating whether workers should be treated as employees or independent contractors at Mercy University. Defines independent contractors, emphasizing fee-based service, limited duration for specified tasks, control over the method and manner of work, and economic independence. Outlines legal tests using the FLSA standard, Department of Labor factors, and the IRS control test, including behavioral, financial, and relationship factors, with instructions to review the entire relationship and document determinations.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/independent-contractor-guidelines-mercy-university/348805/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/independent-contractor-guidelines-mercy-university/348805.png","ImageObject",442,249,{"name":88,"@type":89},"Kyle","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-15","2026-09-22",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What defines an independent contractor under these guidelines?","Question",{"text":109,"@type":110},"An independent contractor contracts with the University to provide services for compensation, does not work regularly for a single company, and is not an employee of Mercy. The guidelines emphasize fee-based service, time-limited engagement for identified tasks, control over the method and manner of work, and economic independence.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How do courts evaluate independent contractor status under the FLSA standard?",{"text":114,"@type":110},"Courts focus on the degree of control the University has over the worker’s performance. The University controls the result but not how the work is performed, and additional factors include the relative investment in facilities, opportunity for profit or loss, permanency, skill required, and whether services are integral to the University’s business.",{"name":116,"@type":107,"acceptedAnswer":117},"What does the IRS control test focus on when determining employee status for tax purposes?",{"text":118,"@type":110},"The IRS groups the 20 factors into behavioral control, financial control, and the type of relationship. It emphasizes whether the University controls the details of performance, whether business aspects are controlled, and how the parties perceive their relationship, including contracts and employee benefits.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},348805,1791190826,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":76},3985741905716,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Guidelines for Evaluating and Engaging Independent Contractors at Mercy University  \nI. Independent Contractors  \nAn independent contractor is a worker contracting with the University to provide services in exchange for compensation. An independent contractor does not work regularly for any single company and is not an employee of Mercy. An independent contractor typically:  \n• Charges fees for service.  \n• Is engaged only for the time required to perform an identified service or task.  \n• Retains control over the method and manner of work.  \n• Retains economic independence.  \n• Is responsible for paying their income, Social Security, and Medicare taxes.  \n• Is not protected by most federal, state, or local laws intended to protect employees.  \nAs an entity contracting with an independent contractor, Mercy generally has the right to control only the end result of the project and not how the independent contractor accomplishes it.  \nII. Tests for Independent Contractor Status  \nA. The Fair Labor Standards Act (FLSA) Standard  \nAn individual’s specific work circumstances determine their employment status under the FLSA, which involve:  \n• The degree of control. Courts focus on the degree of control the University has over the worker performing the service. In an independent contractor relationship, the contractor controls the work. Mercy controls the result, not how the work is performed. Some examples of control over the manner and means of the work include:  \no establishing the cost of the work to be performed;  \no hiring and firing workers who assist with the project;  \no delegating tasks;  \no having responsibility for licenses, taxes, and other administrative obligations;  \no advertising;  \no preparing work schedules; and  \no working without close supervision or frequent status reports.  \n• The relative investment in facilities.  \n• The worker’s opportunity for profit and loss.  \n• The permanency of the parties’ relationship.  \n• The skill required.  \n• Whether the worker’s services are integral to the University’s business.  \nB. The Department of Labor Test  \nThe Department of Labor (DOL) has traditionally considered the same six factors set forth above to analyze independent contractor status. The DOL also takes the view that a worker’s title or label is not relevant to their status as an independent contractor and the following factors are not determinative:  \n• Whether the worker:  \no is paid off the books or receives an IRS Form 1099 ;  \no agreed verbally or in writing to be classified as an independent contractor, including by signing an independent contractor agreement; or  \no is licensed by a state or local government.  \n• The place where work is performed.  \n• The time or mode of pay.  \nC. The Control Test: The IRS Standard  \nThe Internal Revenue Service (IRS) standard is used to determine whether a worker is an employee for federal tax purposes. Historically, the IRS Standard was the 20-Factor Test, but the IRS has since grouped the 20 factors into three primary categories of the worker’s control or independence:  \n• Behavioral control. Behavioral control refers to whether the University controls or has the right to control how the worker does the work. The following are categories of behavioral control factors:  \no the type of instructions given (for example, when and where to do the work, which tools or equipment to use, which workers to hire or use to assist with the work, where to purchase supplies and services, what work must be performed by a particular individual, and the order or sequence to follow when performing the work);  \no the degree of instruction (though the amount of instruction may vary based on the type of work, so the key consideration is whether the company has the right to control the details of a worker’s performance);  \no the evaluation system (for example, whether the evaluation system measures the details of the work or the end result); and  \no the training needed or given (for example, pe","cbCaiuRx8joRJZFU","https://ap.wps.com/l/cbCaiuRx8joRJZFU","pdf",141166,8,"English","# Independent Contractors\n## Definition and core characteristics\n# Tests for Independent Contractor Status\n## FLSA standard: control and related factors\n## Department of Labor test\n## Control test: IRS standard (behavioral, financial, relationship)\n# Determining employment status","[{\"question\":\"What defines an independent contractor under these guidelines?\",\"answer\":\"An independent contractor contracts with the University to provide services for compensation, does not work regularly for a single company, and is not an employee of Mercy. The guidelines emphasize fee-based service, time-limited engagement for identified tasks, control over the method and manner of work, and economic independence.\"},{\"question\":\"How do courts evaluate independent contractor status under the FLSA standard?\",\"answer\":\"Courts focus on the degree of control the University has over the worker’s performance. The University controls the result but not how the work is performed, and additional factors include the relative investment in facilities, opportunity for profit or loss, permanency, skill required, and whether services are integral to the University’s business.\"},{\"question\":\"What does the IRS control test focus on when determining employee status for tax purposes?\",\"answer\":\"The IRS groups the 20 factors into behavioral control, financial control, and the type of relationship. It emphasizes whether the University controls the details of performance, whether business aspects are controlled, and how the parties perceive their relationship, including contracts and employee benefits.\"}]","Independent Contractor Guidelines - Mercy University | PDF",1790078951]