Subpart
1.
Definition.
A bookkeeper is an individual whose work consists substantially
of some or all of the following: recording items in proper journals and on
special forms, posting ledgers, balancing books, compiling reports, and
otherwise keeping a complete and systematic set of records of an organization's
business transactions. Accountants licensed under Minnesota Statutes, chapter
326 are bookkeepers for the purposes of this part.
Subp. 2.
Independent contractor.
A bookkeeper is an independent contractor if all of the
following criteria are substantially met.
A. The bookkeeper rents an office or
maintains one in the home.
B. The
bookkeeper makes his or her services available to the public.
C. The bookkeeper's services are rendered for
a number of clients and are compensated for on a fee basis.
D. The bookkeeper pays his or her own
business expenses, which include the cost of equipment, materials, and helper's
wages.
E. The bookkeeper is hired
to accomplish a specific result and is not subject to direction or control over
the methods or means of accomplishing it.
F. The bookkeeper's services are not
performed on the premises of the purchaser of the services.
Subp. 3.
Employee.
A bookkeeper is an employee if all of the following criteria
are substantially met.
A. The
bookkeeper performs services at regular intervals for a single business concern
for a fixed salary.
B. The
bookkeeper works on the employer's premises with the necessary supplies and
office help furnished.
C. The
bookkeeper does not make his or her services available to the public, and does
not maintain an office of his or her own.
D. The bookkeeper works during fixed hours
and enjoys the usual privileges extended by an employer to employees including
paid vacations, sick benefits, or bonuses.
E. The bookkeeper's services are in
connection with a system of bookkeeping or accounting adopted by the
employer.
F. The bookkeeper is
subject to direction and control of the employer, although he or she may not be
closely supervised because of the skill required to do the work.
