1. Money
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Statutory Employee


A statutory employeeis a person in business for him/herself, but who is treated as an employee for tax purposes. Some examples of statutory employees are:
  • Corporate officers
  • Agent drivers or commission drivers (for example, food and beverage delivery drivers)
  • Full time life insurance sales people (in relation to the life insurance company they work for)
  • Homeworkers providing services
  • Traveling or city sales people who solicit orders

These individuals are exempt from FICA taxes if they have made a substantial investment in facilities used with their services.

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