Hiring Workers

Per Diem Rates from the U.S. General Services Administration

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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

What Are Statutory Nonemployees?


A statutory nonemployee is defined by law and is treated as self-employed for federal tax purposes, including income, social security, and Medicare taxes.

Statutory Nonemployees Include:

  • Direct sellers
  • Qualified real estate agents
  • Certain companion sitters

Withholding Taxes

A statutory nonemployee is not subject to withholding taxes and therefore, is not issued Form W-2.

Form 1099-MISC is issued to statutory nonemployee's. Box 7 of Form 1099-MISC is used to enter nonemployee compensation.

Schedule C and Self-Employment Taxes for Statutory Nonemployees

A statutory nonemployee reports income and expenses on Schedule C just like a sole proprietor. Net profit or loss is carried to Form 1040.

Since no social security or Medicare taxes are withheld from a statutory non employee's income, these taxes must be paid by the statutory nonemployee via self-employment taxes (Schedule SE).

Schedule C and Schedule SE are filed with Form 1040.

Avoid costly penalties!

Use the IRS Online Tax Calendar
to check filing and deposit deadlines.