The filing of an Articles of Incorporation does not, of itself, authorize the use of a corporate name in violation of the rights of others. An LLC is NOT a corporation. A. No, so long as they are also the sole shareholders. All officers, and members of boards of directors, of private corporations, while rendering actual service for the corporations for pay, must be covered. However, there is a major exception .
Corporate payees are exempt.
The new law was effective January 1, 2001. This new reporting law only calls for the reporting of payees who are individuals working as independent contractors. Payers are required to report independent contractors on EDD Form DE 542, Report of Independent Contractors . For purposes of the section, the term individual does not include corporations. In general, businesses are required to report independent contractors that are sole-proprietors.