When considering a project requiring paid personnel, carefully review the following information before making a decision. Becoming an employer is a major, ongoing commitment for a PTA and therefore is discouraged. Each PTA project is unique and the applicable state and federal regulations change periodically. The PTA may not hire a voting member of its board as an employee or independent contractor. This is considered a conflict of interest. (See Conflict of Interest Policy and California State PTA Bylaws, Article IV, Section 6.)
Employee versus Independent Contractor
Approving Projects That Require Employees
Planning
Hiring Requirements
Comprehensive General Liability Insurance for Independent Contractors
Workers’ Compensation Insurance
In Case of Employee Injury
Workers’ Compensation Annual Payroll Report
Employer Tax and Withholding Requirements
Filing Requirements for Employers
Penalties
Filing Requirements for Independent Contractors
