Companions can be employees of individuals

An individual performing companion services, who did not work for a placement service, could be an employee of the individual for whom the services would be performed, depending on whether the individual for whom the services would be performed had the right to direct and control the companion. Further, a person engaged in the trade or business of placing companions with individuals who wished to employ them (that is, a companion placement service) would not be treated as the employer of the companion if that person did not receive or pay the salary or wages of the companion and was compensated by the companions or the persons who employed them on a fee basis. (Chief Counsel Advice Memorandum 201633034, LTR Report Number 2015, August 25, 2016.)

Visit our News Library to read more news stories.