The Ypsilanti daily press. (Ypsilanti, Mich.) 1928-1962, 1943-06-17

as 70 such services an employe.
Generally, physicians. lawyers.
dentists. veterinarians. contract.
ors. subcontractors. public stenog-
raphers. auCtioneers. and others
who follow an independent trade
business, or profession. in which
they offer their services TO the
public. are independent contrac-
tors and not employees.
Whether the relationship OF en-.
ployer and employe exists will In
doubtful cases be determined upon
an examination Of the particular
facts of each case.
II the relationship OF employer
and employe exists, the designa-
ton or description OF the relation.
ship by the parties as anything
other than that Of employer and
employe is immaterial. Thus. IL
such relationship exists, it is Of
70 consequence that the employee
* designated as a partner. coad-
yenturer. agent, or independent
contractor.
The measurement. method, or
designation ~ compensation is
also immaterial. II the relationship
of employer and employee in fact
exists.
No distinction IS made between
classes or grades OF employees.
Thus. superintendent. managers.
and other superior employees are
employees. An officer OF a cor
poration is an employe OF the cor.
poration but a director as such is
not, A director may be an en-
ploye Of the corporation, however,
If he performs services for the
corporation other than those re-
quired by attendance at and par
ticipation in meetings Of the board
Of directors.
Z. What Are Wages
The term wages means all re.
Enumeration (other than noted in
Specific Instruction 81. whether in
cash or goods for services per
formed by an employe for his en-.
ployer. II does not matter II the
remuneration he designated as
bonuses Included in wages" is
the cash value OF all remunera.
ton paid in any medium other
than cash.
Amounts paid in advance. or
ACCOMPLISHMENTS made, to employ.
e. specifically for travelling OF
other bona fide ordinary and nee.
essary expenses incurred or rea
sonably expected to be incurred in
the business OF the employer are
not subject to Withholding. ANY
reasonable segregation OF such ex.
penses from the wages will be &C
ceptable, as for example. where
an employer issues one check in
dicating thereon the amount there
81 which represents wages and
the amount which represents ex
penses. or issues separate check
for the expenses.
S. Exempt Wage Payments
Certain classes OF wage and sal
airy payments are exempt from
Withholding. and consequently en-
ployers making such types Of pay
ments are not required 10 with
/ hold the tax with respect n such
payments Payments which arc
exempt from withholding consist
Of remuneration paid
ta) For services performed as ?
member Of the military or nava
/ forces Of the United States. Other
than pensions and retired pay in
/ cludible In gross income.
o. For agricultural labor.
(D For domestic service in .
private home. local college club
or local chapter Of a college fra
ternity or sorority.
Cd For casual labor not IN thr
/ course Of the employers trade o.
business
tej For services by citizen o
resident ~ the United States 70
a foreign government or for tn,
government ~ the Commonwealth
Of the Philippines.
~ Fo~ services performed by
Nonresident alien individual. othe