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 [IRS Rev. Proc. 70-6, 1970-1]. (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 [state directory of new hires] under 453A of the Social Security Act within twenty days of the employee's [employees] first day on the job. (3)(No change.) (4)Employee--The [the] term employee means an individual who is an employee as defined in Chapter 24 of the Internal Revenue Code (IRC) of 1986; 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). 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 result to be accomplished, but also as to the details and means by which that result is to be accomplished. (5) - (8)(No change.) (9)Reporting [Payroll reporting] agent--Has the meaning as described in IRS Rev. Proc. 2007-38 [ 70-6, 9170-1, C.B.420].
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on November 27, 2007
TRD-200705909 Stacey Napier
Deputy Attorney
General
Office of the Attorney General
Earliest possible date of adoption: January 13, 2008
For information regarding this publication, you may contact Lauri
Saathoff, Agency Liaison, at (512) 463-2096.
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