Kelly Main is a Marketing Editor and Writer specializing in digital marketing, online advertising and web design and development. Before joining the team, she was a Content Producer at Fit Small ...

An individual who owns the entire interest in an unincorporated trade or business is treated as his or her own employer. 3 Thus, a proprietor or sole practitioner who has earned income ( Q 3827) can ...

While employers are often required to include all employees in fringe benefit plans and retirement plans, the same requirement does not apply with respect to independent contractors. If an employer ...