First Employee
“I run a construction company and frequently use day laborers, how do I legally handle payroll taxes if they do not have a taxpayer identification number?”
In a construction business that relies on day laborers, the payroll tax treatment often depends on whether the workers are truly employees or independent contractors, how much control the company has over their work, and what records exist for pay and hours. A missing taxpayer identification number can also affect how wages are reported, whether backup withholding comes into play, and what forms are used at year end. The practical answer usually turns on worker classification, identity documentation, and the company’s recordkeeping for cash or short-term labor arrangements. Sitting down with a CPA for thirty minutes is usually enough to draw a clean line on this.
In your 60-minute session, the KGOB advisor handling it will:
- Read your exact situation and tell you, in plain English, what’s actually going on.
- Lay out your options and the trade-offs — no jargon, no judgment.
- Give you a clear next step you can act on, whether that’s with us or on your own.
“Should I pay someone as a 1099 contractor or an employee for tax purposes?”
“How do I know if I should hire someone as a contractor or employee for taxes?”
“I am hiring my first worker, should they be 1099 or W-2 for tax reasons?”
“What changes on my taxes if I use a 1099 contractor instead of an employee?”
This page is a prompt to start a conversation, not tax or legal advice, and states no tax-law specifics as fact. A consult session does not by itself create an ongoing engagement. We do not promise specific outcomes or savings. Kohari Gonzalez Oneyear & Brown PLLC — Charlotte, NC.
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