1 Tex. Admin. Code § 55.302 - Definitions
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
(1) Common
paymaster--Has the meaning as described in 26 CFR 31.3121(s)-1.
(2) New hire--The term new hire shall have
the meaning of any employee required to be reported to the State Directory of
New Hires under 453A of the Social Security Act within twenty days of the
employee's first day on the job.
(3) Date of hire--The date of hire for a new
employee is considered to be the first day services are performed for pay by an
individual.
(4) Employee--The term
employee means an individual who is an employee as defined in Chapter 24 of the
Internal Revenue Code (IRC) of 1986 or an independent contractor as defined by
the Internal Revenue Service and whose income is required to be reported on
Form 1099-MISC; and does not include an employee of a federal or state agency
performing counter intelligence functions, if the head of such agency has
determined that reporting pursuant to section 453A of the Social Security Act
with respect to the employee could endanger the safety of the employee or
compromise an ongoing investigation or intelligence mission. Chapter 24 of the
IRC and the regulations promulgated thereunder define an "employee" as every
individual performing services if the relationship between the individual and
the person for whom the services are performed is the legal relationship of
employer and employee (see IRC section
3401(c) and 26 CFR
§31.3401(c)-1(a) ). Generally, the legal relationship of employer and
employee exists when the person for whom the services are performed has the
right to control and direct the individual who performs the services not only
as to the results to be accomplished, but also as to the details and means by
which that result is to be accomplished. 26 CFR 31.3401(c)-1(b).
(5) Employer--In General. The term employer
has the meaning given such term in section
3401(d) of the Internal
Revenue Code of 1986 and includes any governmental entity and any labor
organization. At a minimum, in any case where an employer is required to give
an employee a Form W-2 showing the amount of taxes withheld, the employer must
meet the new hire reporting requirements. Section 3401(d) goes on to provide in
part that "if the person for whom the individual performs or performed the
services does not have control of the payment of the wages for such services,
the term employer means the person having control of the payment of such
wages." Thus, every entity (including governmental entities and labor
organizations) is an employer if the entity exercises or has the right to
exercise control and direction over an individual who performs or has performed
any service for the entity unless the entity does not have control of the
payment of the employee's wages. In these cases, the entity having control of
the payment of such wages is the "employer." All entities satisfying 3401(d) of
the IRC must meet the new hire reporting requirements set forth in section
453(b)(1) of the Social Security Act, as amended.
(6) Illegible record--A record containing
indecipherable writing or print.
(7) Incomplete record--A record that does not
contain all six required data elements (employee name, address, social security
number and employer name, address and federal identification number).
(8) Labor organization--The term labor
organization shall have the meaning given such term in section 2(5) of the
National Labor Relations Act, and includes any entity (also known as Hiring
Hall) which is used by the organization and an employer to carry out
requirements described in section 8(f)(3) of such Act of an agreement between
the organization and the employer.
(9) Reporting agent--Has the meaning as
described in IRS Rev. Proc.2007-38.
Notes
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