Are school board officials whose compensation is called “fees” properly treated as fee-based public officials?
A school district pays its coaches a fee for their services. Should the district report these payments on Form W-2 or Form 1099? Coaches are hired under a contract each season. The schedule of practice times, game times and locations is set by the athletic director of the school. The school provides equipment, referees, time keepers, insurance, medical coverage for the players, etc. The school provides transportation to games and liability insurance. It issues general instructions under which the coach works. School coaches, like teachers, are subject to sufficient control that they are typically employees under the common law. The school district has a right to control the manner and means by which coaches and athletic directors perform their functions. There is generally no basis for concluding that a high school coach is engaged in an independent trade or business. A coach does not have the freedom of action characteristic of an independent contractor, but must function under polici
Related Questions
- Public Act 096-0434 requires that the salary compensation report be presented at a regular school board meeting. When must this meeting be held?
- Are school board officials whose compensation is called "fees" properly treated as fee-based public officials?
- Are school board members whose compensation is called "fees" properly treated-as fee-based public officials?
