As schools continue to face staffing shortages and unforeseen absences, substitute teachers have become an essential part of the education system. However, as schools consider the employment status of these temporary educators, the question arises: are substitute teachers employees or independent contractors?
To determine the employment status of substitute teachers, it is essential to understand the characteristics of each classification. According to the IRS, the main distinctions between employees and independent contractors include control, financial relationship, and type of work.
Employees are typically under the control of an employer, who directs their work and provides tools and supplies necessary to complete their job duties. Employers also withhold taxes, provide benefits, and are responsible for unemployment insurance for employees.
Independent contractors, on the other hand, are typically self-employed and are responsible for managing their business operations, including taxes, benefits, and liability insurance. They work independently and may provide their tools and supplies necessary to complete their job duties.
When looking at substitute teachers, the primary factor to consider is the level of control the school exercises over the substitute`s work. In general, schools control substitute teachers` work by providing lesson plans, enforcing school policies, and directing classroom management strategies. As a result, substitute teachers are typically classified as employees rather than independent contractors.
Additionally, most schools pay substitute teachers an hourly rate or a daily rate, which establishes a financial relationship between the school and the substitute. Schools are also responsible for withholding taxes and may provide benefits, further supporting the classification of substitute teachers as employees.
It is worth noting that some substitute teachers may work through a staffing agency or third-party contractor. In this case, the agency or contractor may be responsible for taxes, benefits, and liability insurance, making the substitute teacher an independent contractor. However, the school may still be required to provide workers` compensation insurance, which could further complicate the employment status of substitute teachers.
In conclusion, when it comes to determining the employment status of substitute teachers, schools must consider the level of control exercised over the substitute`s work and the financial relationship between the school and the substitute. While some situations may warrant classification as an independent contractor, most substitute teachers will likely be considered employees under IRS guidelines.
