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In selling a Small Business Plan, the price is contingent on the number of employees. What is the definition of “employee”?

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In selling a Small Business Plan, the price is contingent on the number of employees. What is the definition of “employee”?

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If the employer issues a W-2, they are considered an employee and the amount of hours they work makes no difference, whether it be full- time, part-time or seasonal. The status of each employee is irrelevant. Also, independent contractors do not count as an employee because they are responsible for reporting their own taxes, etc.

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