Can I classify my temporary or part time hygienist as a 1099?
by Olivia Wann
Can you classify a temporary or part-time hygienist as a 1099? It seems like it would be a lot less paperwork and reporting hassle to simply classify the RDH as a 1099 rather than a W2. However, according to the IRS, we must examine the business relationship that exists between the employer and the person performing the service, the hygienist. We evaluate the degree of control and independence to include behavioral, financial and the type of relationship as measured with the IRS standards to include behavioral control.
If the RDH is supervised, then likely this relationship is that of employer and employee (W2), not a 1099 (contractor).
Check your state’s dental practice act to verify scope of practice and supervision levels. For example, in Tennessee we find the definition of dental hygiene:
The practice of dental hygiene means the performance of preventive, educational, and therapeutic services including the removal of all hard and soft deposits and the stain from the human teeth to the depth of the gingival sulcus, polishing natural and restored surfaces of teeth, performing clinical examination of teeth and surrounding tissues for diagnosis by the dentist, and performing other procedures that may be delegated by the dentist, under the supervision of a licensed dentist.
As it relates to supervision in Tennessee, statute indicates:
No person shall practice dental hygiene in a manner that is separate or independent from a supervising dentist, or establish or maintain an office or a practice that is primarily devoted to the provision of dental hygiene services.
A dental hygienist shall perform, under direct supervision only, root planing, subgingival curettage, administering nitrous oxide, and local anesthesia.
Under general supervision a dental hygienist may provide to patients, for not more than fifteen (15) consecutive business days, all other dental hygiene services not otherwise limited to direct supervision by this chapter or rules adopted by the board, if all of the following requirements are met:
The dental hygienist has at least one (1) year, full-time, or an equivalent amount of experience practicing dental hygiene;
The dental hygienist complies with written protocols for emergencies that the supervising dentist establishes;
The supervising dentist examined the patient not more than eleven (11) months prior to the date the dental hygienist provides the dental hygiene services;
The dental hygienist provides dental hygiene services to the patient in accordance with a written treatment plan developed by the supervising dentist for the patient; and
The patient is notified in advance of the appointment that the supervising dentist will be absent from the location and that the dental hygienist cannot diagnose the patient’s dental health care status.
Supervision by the dentist triggers an employer and employee (W-2 form) relationship.
What happens if an employee is misclassified? Employers must match the social security tax. For independent contractors, they are obligated to report their income and pay their own taxes. If an employer misclassifies an employee incorrectly as an independent contractor, the employer may be held liable for employment taxes for this individual.
If you have questions about classifying your employees, it’s helpful to review the IRS website at Independent contractor (self-employed) or employee? | Internal Revenue Service or talk with your CPA. Our existing HR clients and those who are interested in our HR services are welcomed to set up an appointment with me to discuss the nature of your worker’s employment to ensure correct classification.