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Introductory Accounting by Lisa A. Bucki, Gail Perry, David H. Ringstrom

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CHAPTER9

Setting Up New Team Members

In This Chapter

  • When to treat yourself as an employee
  • Employees versus independent contractors
  • Forms for new employees
  • Paying hourly and salaried workers and owners
  • Processing payroll

Not every business has employees. Sometimes a business is organized to simply own property or hold an ownership stake in other companies. Many businesses, though, have at least one employee.

In Chapter 2, we discussed different business structures. If you operate your business as a sole proprietorship, you are a de facto owner who, in some ways, is treated as if you’re an employee of your business. However, the other types ...

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