Payroll Tips for Part-Timers

Clear View Business Solutions

Key Tips for Paying Part-Timers

1. part-time vs full-time employees:  Your company policy should define who is a part-timer and who is considered full-time.
2. withhold FICA on part-timers:  You must withhold the full amount of FICA regardless of time employed.
3. length of time employed does not determine status:  All employment taxes still apply.
4. benefits for part-timers are optional:  Your company policy should state whether or not part-timers are excluded from benefits.
5. former employees who return to work:  If they do the same work in the same year they are not independent contractors but still considered employees.

If you need clarification about whether an employee is full-time, part-time, or even an independent contractor please feel free to contact us.