Most Laws Still Apply
While there are notable nuances and distinctions between seasonal and standard labor, it is important to remember that, by and large, the same laws that dictate how employers interact with their regular employees apply to seasonal laborers as well.
Employee or Independent Contractor?
When a business is hiring someone to work for them for only a short time, it is important to carefully think through whether that worker will be an employee or independent contractor. While a business might prefer one status over another, it is important to remember that there are legal standards that apply to determine whether it is appropriate to classify someone as an independent contractor.
Because a business is required to withhold income taxes, pay an unemployment tax, and withhold and pay Social Security and Medicare taxes on wages paid to employees but not for independent contractors, the Internal Revenue Service has specific rules for the proper classification of workers. One primary distinction is the degree of control the business may exercise over the worker and how he or she performs the work. Because of the risk of liability for the failure to withhold taxes and other matters, if a business intends to classify a worker as an independent contractor, we encourage consultation with legal counsel.