Aymes v. Bonelli

980 F.2d 857 (2d. Cir. 1992)

At the end of its opinion, the court noted that every post-Reid case had found that the hired party was an independent contractor where the employer had failed to pay social security taxes. Making the determination between independent contractors and employees is complicated. The IRS maintains several in-depth guides to help employers make this decision. In fact, if you file form SS-8, the IRS will even make the legal determination for you.