- FLSA Section 14(c) Advisor
Social Security Issues and the Payment of Special Minimum Wages (SMWs) Under FLSA Section 14(c)
The FLSA, like all workforce legislation, contains its own criteria for coverage and definitions of the terms employee, employer and employment relationship. The definitions used by the FLSA differ from those used by the Social Security Administration and/or the Internal Revenue Service. State taxation offices also determine their own guidelines.
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