 QUESTION:
Is there is any conflict with paying a PTA member to babysit
during our general meetings?
ANSWER:
An independent contractor generally includes any person or
entity retained for a limited duration (generally not to exceed one year) to
provide professional or specialized services that may not be readily
available otherwise. Such persons are often paid either on an hourly or
project basis as opposed to weekly or monthly. Also, their work is not
subject to the control of the person or entity that hires them. Because they
are not employees, independent contractors are not entitled to benefits
provided to employees under federal and state employment laws. You should not
try to determine for yourself whether an individual is an employee or
contractor.
If your PTA’s babysitter is an independent
contractor and you pay over $600.00 in a calendar year, you would be required
to provide a 1099-MISC. If you pay less than $600.00 in a calendar year, you
are not required to provide a 1099-MISC.
The other
consideration for your PTA concerns insurance. If your PTA is insured through
AIM, babysitting is covered under your General Liability insurance policy
provided you follow the outlined precautions below to limit the risk of a
claim:
Babysitting
is only something you would provide during your organization meetings or
other sponsored events. You must have two adult volunteers (18 years or
older) in the room at all times. This dual rule protects against any
molestation claims, provides a second witness to rule out false claims, and
provides extra assistance in the case of an emergency. If paid baby sitters are involved, they will not be covered under
this policy. This information comes from AIM, so if you have any further
questions regarding this, call AIM for further details.
If your
local unit doesn't have AIM insurance, then you will need to contact your
insurance company to make sure that babysitting is covered.
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