I hired a seasonal employee for this past tax season admittedly didn't do enough research beforehand, and so now i have a few questions about what is standard practice in a compensation model like this that I should have already answered last fall. Oops.
1. Are seasonal preparers typically paid via W2 or 1099? I am paying through payroll as an employee as I believe it fits the work (she's using my laptop, my software, comes into the office, etc) but is this industry standard?
2. Other than the hourly compensation, what other benefits are typically provided? I have offered access to our retirement plan, but not any PTO as this seems silly for someone working by the hour. We do not offer healthcare so that's not an issue.
3. What is typically reimbursed to a seasonal/hourly worker? I have agreed to reimburse professional membership fees and up to $600 in CPE expenses, as well as pay for time spent taking CPE in order to keep up her license. This is starting to feel like too much for someone who only works seasonally.
Am I being unreasonable in thinking of cancelling this reimbursement policy and making those items the employee's responsibility? I hate to change this on her after the fact, but it is feeling like a big burden on my bottom line at this point and her hourly rate is already very high ($55/hr).
Anything else I'm not thinking of?
Thanks in advance.