If you are doing a pod, are you paying the educator/caregiver as a 1099 or household employee?

[Anonymous]

If you want the instructor to be a contractor, then you can give them a stipend to purchase supplies (not use your own), and the instructor controls the education, e.g. makes lesson plans, subjects, and material.

If you provide the supplies and give them any instructions on what to teach and how to teach, then they are a household employee.

From the IRS pub 926: https://www.irs.gov/pub/irs-pdf/p926.pdf

Do You Have a Household Employee?

You have a household employee if you hired someone to do household work and that worker is your employee. The worker is your employee if you can control not only what work is done, but how it is done. If the worker is your employee, it doesn't matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. It also doesn't matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job.

Example. You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Betty follows your specific instructions about household and child care duties. You provide the household equipment and supplies that Betty needs to do her work. Betty is your household employee.

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Workers who aren't your employees. If only the worker can control how the work is done, the worker isn't your employee but is self-employed. A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. A worker who performs child care services for you in his or her home generally isn't your employee. If an agency provides the worker and controls what work is done and how it is done, the worker isn't your employee.

Example. You made an agreement with John Peters to care for your lawn. John runs a lawn care business and offers his services to the general public. He provides his own tools and supplies, and he hires and pays any helpers he needs. Neither John nor his helpers are your household employees.

[Anonymous]

If you set the times and locations, this person is a household employee whether s/he makes the lesson plans or not. Sorry PP.

[Anonymous]

Anonymous wrote:

Anonymous wrote:I'm a Mandarin and fine art tutor and file 1099s

But I assume you have multiple clients vs working in someone's house for 6 hours a day.

Well it's a pod so I do go to a house for 4 hours. They used to come to my office. I independently come up with the teaching materials on my office and provide supplies. I do not do any household duties like cleaning or childcare, unless you consider school to be childcare

[Anonymous]

Under the circumstances the OP described, the teacher is almost certainly an employee, not an independent contractor.

[Anonymous]

CDC says schools are safe. Why not just go back?