Policy on Casual Labor & Seasonal Help
Daemen College students performing work/services for the College, must be paid through the Daemen College Student Payroll. Students must complete new hire paperwork prior to performing work.
As quoted from the IRS website:
"Casual Labor is a term derived from some state employment agencies, referring to any type of work that does not promote or advance the business of the employer. Casual labor has no federal employment tax significance. Seasonal help is what's often needed for sporting events, holidays, and commercial fishing or harvest seasons. Whether you are getting paid or paying someone else, questions often arise over the tax treatment of payments for casual labor, temporary help, and seasonal help.
Casual or seasonal employees are subject to the same tax withholding rules that apply to other employees. For addition information on your tax responsibility as an employer, refer to the section on "Businesses with employees" through the IRS website."
For the complete article, visit the IRS website.