8 AAC 85.015 - Determination of an employing unit as an employer

(a) In determining whether service by an individual constitutes employment by a particular employing unit, the individual will be considered an employee of that employing unit if

(1) the employing unit is the direct beneficiary of services performed by one or more individuals receiving remuneration;

(2) remunerated services performed by one or more individuals are within the usual course and places of the employing unit's business; or

(3) the employing unit exercises or has the right to exercise direction and control over the day-to-day duties of one or more individuals performing services for which they receive remuneration.

(b) Notwithstanding (a) of this section, a motion picture project employer is an employing unit if remuneration paid to a motion picture project worker by a motion picture project employer during a calendar year is treated as remuneration for services performed by the motion picture project worker for the motion picture project employer during the calendar year. In this subsection,

(1) "motion picture project employer" means any entity that

(A) directly or through affiliates

(i) is a party to a written contract covering the services of a motion picture project worker with respect to motion picture projects in the course of a client's trade or business;

(ii) is contractually obligated to pay remuneration to a motion picture project worker without regard to payment or reimbursement by any other person;

(iii) controls the payment, within the meaning of 26 U.S.C. 3401(d)(1), of remuneration to a motion picture project worker and pays the emuneration from its own account or accounts;

(iv) is a signatory to one or more collective bargaining agreements with a labor organization, as defined in 29 U.S.C. 152(5), that represents motion picture project workers, and;

(v) has treated substantially all motion picture project workers that the entity pays as employees and not as independent contractors during that calendar year for purposes of determining employment taxes under this subtitle, and;

(B) in the calendar year pays at least 80 percent of all remuneration paid by the entity to motion picture project workers.

(2) motion picture project worker" means an individual who provides services on motion picture projects for clients who are not affiliated with the motion picture project employer;

(3) "motion picture project" means the

(A) the production of any property including a theatrical motion picture, a television production, a television commercial, or a music video;

(B) does not include property with respect to which records are required to be maintained under 18 U.S. C. 2257;

(4) "affiliate" means a person who is an affiliate or, or affiliated with, another person if the persons are treated as a single employer under 26 U.S. C. 414(b) or (c).

Notes

8 AAC 85.015

Eff. 6/27/2014, Register 210; am 4/20/2018,Register 226, July 2018

Authority:AS 23.20.045

AS 23.20.080

AS 23 .20.165

AS 23 .20.315