Form De 231se - Statutory Employees Information Sheet
ADVERTISEMENT
1STATUTORY EMPLOYEES (AGENT/COMMISSION DRIVERS, TRAVELING/CITY
SALESPERSONS, CONSTRUCTION WORKERS, HOMEWORKERS, ARTISTS,
AND AUTHORS)
A “statutory” employee is defined as an employee by law
•
The person performing the work does not have a sub-
under specific statutes whereas most individuals are
stantial investment in the facilities used in the perfor-
determined to be an employee under “common law” (see form
mance of those services (other than the facilities for
DE 231, INFORMATION SHEET: EMPLOYMENT). However,
transportation).
certain groups of workers have been specifically covered by
the law for unemployment insurance, employment training tax
•
The services are not in the nature of a single transaction.
and disability insurance purposes.
Refer to DE 231N, Information Sheet: Salespersons, for more
California personal income tax withholding is not required if a
detailed information.
statutory worker does not meet the common law tests for an
employee, except for statutory employees in the construction
STATUTORY EMPLOYEES IN THE CONSTRUCTION
industry and corporate officers who are residents of California
INDUSTRY:
or nonresidents performing services in California.
Any individual not holding a valid contractor’s license but
Workers covered under specific statutes include individuals
performing services requiring a contractor’s license will be
working for an employer in a continuing relationship as:
considered an employee of the licensed or unlicensed
contractor who has hired such an individual.
•
An agent-driver or commission-driver engaged in
distributing meat, vegetable, fruit, or bakery products,
Refer to DE 231G, Information Sheet: Construction
beverages (other than milk), or laundry or dry-cleaning
Industry, for more detailed information.
services, for his/her principal.
ARTISTS AND AUTHORS AS STATUTORY EMPLOYEES:
•
A traveling or city salesperson (other than an agent or
commission driver), working full-time on behalf of their
•
In the motion picture, radio, or television industry an artist
principal (except for sideline activities on behalf of some
or author is a statutory employee if:
other person), taking orders from wholesalers, retailers,
contractors, or operators of hotels, restaurants, or other
- The individual’s work is done under a collective
similar establishments for merchandise for resale or
bargaining agreement in which he/she is defined as an
supplies to be used for their own business operations.
employee, and
•
A homeworker performing work (according to specifica-
- The employer has the right to control and direct the
tions furnished by the person for whom the services are
services to be performed.
performed) on materials or goods furnished by that
person which are required to be returned to that person
•
The author of a commissioned or specifically ordered
or a person designated by him/her.
work is a statutory employee of the person
commissioning the work if:
Services provided by the groups listed above are covered if:
- Under written agreement specifying that the work is
•
A substantial amount of the work is personally performed.
made for hire, and
- The commissioning party obtains ownership of the
work.
For more information, please contact our Employment Tax Customer Representative at 1-888-745-3886 or visit our Web site at
For TTY (nonverbal) access, call 1-800-547-9565.
Equal Opportunity Employer/Program. Auxiliary services and assistance available to persons with disabilities.
Page 1 of 1
DE 231SE Rev. 3 (4-01) (INTERNET)
CU
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Legal