Posted by Ken Kurtis on January 27, 2002 at 23:44:44:
In Reply to: Re: Trimix and/or rebreather instruction, an OSHA violation? posted by Joe R on January 27, 2002 at 21:59:43:
Joe R wrote: "The person can work in the store doing sales ect, but when it comes to training the instructor should be paid seperately as an outside contractor."
Actually, according to my accountant, if you do this you may get dinged by the IRS and state EDD. Employees can't be an employee one minute and an independent contractor when it suits the employer, even if they're doing work commonly done by other independent contractors.
(And the reality is that given the arrangement between most stores and their "independent" instructors, the instructors would not meet the test of being a true independnt contractor and would have to be re-classified as employees. Key factors involve who recruits the students and collects the money, who schedules the work hours and venues, who provides the tools, and whether or not the instructor can suffer a financial loss as well as gain a profit from the venture. Usually the last one alone - insulation from a financial loss because the instructor is paid per head whether or not the class makes money - blows the indepednent contractor designation right out of the water.)
I grant you that this arrangement is very common within the dive industry but it may not hold muster when push comes to shove.
(Isn't business fun?????)
Ken Kurtis
NAUI Instr. #5936
Co-owner, Reef Seekers Dive Co.
Beverly Hills, CA