Assertion: contractor's business | /r/CapableOf | pay independent contractor
Facets:
value: in a calendar year
type: TEMPORAL
Source sentences:
text: An individual or business that pays an independent contractor $600 or more in a calendar year is responsible for sending the contractor a completed 1099-MISC (Copy B) by January 31 of the following calendar year.
text: A business may pay an independent contractor and an employee for the same or similar work, but there are important legal differences between the two.