As most of you know, the difference in classification between being an employee and independent contractor, or hiring an assistant as an employee or independent contractor, has important implications to photographers.

For example, work created (such as photographs) by assistants who are employees are considered as works made for hire, and the employer owns the copyright to such work. On the other hand, independent contractors may very well own the copyright to the resulting photographs unless there is a written agreement to the contrary.

In addition, employees are, of course, subject to all applicable withholding taxes and other benefits, while independent contractors generally work on a fee basis.

Whether a person is an employee or independent contractor is not always easily determinable. Currently a vague and subjective 20-point test is used to determine the status, with certain factors given more or less weight as the circumstances warrant.

Congress is now considering legislation to clarify the issue by instituting a three-part test that looks to exercise of control over the worker, whether the worker's services are available to others, and whether there is an assumption of some entrepreneurial risk.

The bill, introduced in the House of Representatives on April 22, 1999, has, as could be expected, both supporters and opposers. Therefore its future is uncertain.

Whatever the outcome, hopefully a constructive dialog will ensue that will help to clarify a very muddy area which impacts directly on photographers.

Your voices were indeed heard, confirming the fact that participation can make a difference!