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us/statute/26/3511/f — Special rule for certain individuals · Axiom

Special rule for certain individuals

1 rule

For purposes of the taxes imposed under this subtitle, an individual with net earnings from self-employment derived from the customer’s trade or business (including a partner in a partnership that is a customer) is not a work site employee with respect to remuneration paid by a certified professional employer organization.

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individual_not_work_site_employee_due_to_self_employment26 USC § 3511 (f) · derived

26 USC 3511(f)

name: individual_not_work_site_employee_due_to_self_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3511(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3511
          excerpt: >-
            an individual with net earnings from self-employment derived from
            the customer’s trade or business ... is not a work site employee
            with respect to remuneration paid by a certified professional
            employer organization
versions:
  - effective_from: '1990-01-01'
    formula: >-
      individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business

      and remuneration_paid_by_certified_professional_employer_organization

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statutes/26/3511.yaml

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Rules

related_party_nonapplication_applies

Derived

source: 26 USC 3511(e)

- name: related_party_nonapplication_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              This section shall not apply in the case of a customer which bears a relationship to a
              certified professional employer organization described in section 267(b) or 707(b).
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: substituting “10 percent” for “50 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_bears_relationship_to_cpeo_described_in_section_267_b_after_10_percent_substitution

        or
        customer_bears_relationship_to_cpeo_described_in_section_707_b_after_10_percent_substitution

cpeo_exclusive_employer_for_work_site_employee_remuneration

Derived

source: 26 USC 3511(a)(1), 26 USC 3511(e)

- name: cpeo_exclusive_employer_for_work_site_employee_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization shall be treated as the employer (and
              no other person shall be treated as the employer) of any work site employee performing
              services for any customer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: but only with respect to remuneration remitted by such organization
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        organization_is_certified_professional_employer_organization
        and individual_is_work_site_employee
        and work_site_employee_performs_services_for_customer_of_organization
        and remuneration_remitted_by_certified_professional_employer_organization
        and not related_party_nonapplication_applies

employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration

Derived

source: 26 USC 3511(a)(2), 26 USC 3511(e)

- name: employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the exemptions, exclusions, definitions, and other rules which are based on type of
              employer ... shall apply with respect to such taxes imposed on such remuneration
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#cpeo_exclusive_employer_for_work_site_employee_remuneration
            output: cpeo_exclusive_employer_for_work_site_employee_remuneration
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: cpeo_exclusive_employer_for_work_site_employee_remuneration

cpeo_successor_customer_predecessor_during_service_contract

Derived

source: 26 USC 3511(b)(1), 26 USC 3511(e)

- name: cpeo_successor_customer_predecessor_during_service_contract
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization entering into a service contract with a
              customer with respect to a work site employee shall be treated as a successor employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer shall be treated as a predecessor employer during the term of such
              service contract
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        organization_is_certified_professional_employer_organization

        and
        organization_entering_into_service_contract_with_customer_with_respect_to_work_site_employee

        and service_contract_is_during_term

        and not related_party_nonapplication_applies

customer_successor_cpeo_predecessor_after_service_contract_termination

Derived

source: 26 USC 3511(b)(2), 26 USC 3511(e)

- name: customer_successor_cpeo_predecessor_after_service_contract_termination
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              A customer whose service contract with a certified professional employer organization
              is terminated with respect to a work site employee shall be treated as a successor
              employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall be treated as a predecessor
              employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_service_contract_with_certified_professional_employer_organization_terminated_with_respect_to_work_site_employee

        and not related_party_nonapplication_applies

individual_not_work_site_employee_due_to_self_employment

Derived

source: 26 USC 3511(f)

- name: individual_not_work_site_employee_due_to_self_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3511(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              an individual with net earnings from self-employment derived from the customer’s trade
              or business ... is not a work site employee with respect to remuneration paid by a
              certified professional employer organization
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business
        and remuneration_paid_by_certified_professional_employer_organization

specified_credit_applies_to_customer_not_cpeo

Derived

source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)

- name: specified_credit_applies_to_customer_not_cpeo
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              such credit with respect to a work site employee performing services for the customer
              applies to the customer, not the certified professional employer organization
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: A credit is specified in this paragraph if such credit is allowed under
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and work_site_employee_performs_services_for_customer_of_organization

customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit

Derived

source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)

- name: customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer, and not the certified professional employer organization, shall take
              into account wages and employment taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              paid by the certified professional employer organization with respect to the work site
              employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              for which the certified professional employer organization receives payment from the
              customer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        credit_is_specified_in_subsection_d

        and
        wages_and_employment_taxes_paid_by_certified_professional_employer_organization_with_respect_to_work_site_employee

        and
        certified_professional_employer_organization_receives_payment_from_customer_for_wages_and_employment_taxes

cpeo_information_furnishing_required_for_customer_credit

Derived

source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)

- name: cpeo_information_furnishing_required_for_customer_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall furnish the customer and the
              Secretary with any information necessary for the customer to claim such credit
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and information_is_necessary_for_customer_to_claim_specified_credit

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Special rule for certain individuals

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Official source

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Encodings · 1

individual_not_work_site_employee_due_to_self_employment26 USC § 3511 (f) · derived

26 USC 3511(f)

name: individual_not_work_site_employee_due_to_self_employment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3511(f)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3511
          excerpt: >-
            an individual with net earnings from self-employment derived from
            the customer’s trade or business ... is not a work site employee
            with respect to remuneration paid by a certified professional
            employer organization
versions:
  - effective_from: '1990-01-01'
    formula: >-
      individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business

      and remuneration_paid_by_certified_professional_employer_organization

open in graph ↗

▸rulespec code

Shown source

statutes/26/3511.yaml

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This encoding covers the parent provision us/statute/26/3511; no dedicated encoding exists for this exact provision yet.

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Rules

related_party_nonapplication_applies

Derived

source: 26 USC 3511(e)

- name: related_party_nonapplication_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              This section shall not apply in the case of a customer which bears a relationship to a
              certified professional employer organization described in section 267(b) or 707(b).
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: substituting “10 percent” for “50 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_bears_relationship_to_cpeo_described_in_section_267_b_after_10_percent_substitution

        or
        customer_bears_relationship_to_cpeo_described_in_section_707_b_after_10_percent_substitution

cpeo_exclusive_employer_for_work_site_employee_remuneration

Derived

source: 26 USC 3511(a)(1), 26 USC 3511(e)

- name: cpeo_exclusive_employer_for_work_site_employee_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization shall be treated as the employer (and
              no other person shall be treated as the employer) of any work site employee performing
              services for any customer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: but only with respect to remuneration remitted by such organization
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        organization_is_certified_professional_employer_organization
        and individual_is_work_site_employee
        and work_site_employee_performs_services_for_customer_of_organization
        and remuneration_remitted_by_certified_professional_employer_organization
        and not related_party_nonapplication_applies

employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration

Derived

source: 26 USC 3511(a)(2), 26 USC 3511(e)

- name: employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the exemptions, exclusions, definitions, and other rules which are based on type of
              employer ... shall apply with respect to such taxes imposed on such remuneration
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#cpeo_exclusive_employer_for_work_site_employee_remuneration
            output: cpeo_exclusive_employer_for_work_site_employee_remuneration
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: cpeo_exclusive_employer_for_work_site_employee_remuneration

cpeo_successor_customer_predecessor_during_service_contract

Derived

source: 26 USC 3511(b)(1), 26 USC 3511(e)

- name: cpeo_successor_customer_predecessor_during_service_contract
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization entering into a service contract with a
              customer with respect to a work site employee shall be treated as a successor employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer shall be treated as a predecessor employer during the term of such
              service contract
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        organization_is_certified_professional_employer_organization

        and
        organization_entering_into_service_contract_with_customer_with_respect_to_work_site_employee

        and service_contract_is_during_term

        and not related_party_nonapplication_applies

customer_successor_cpeo_predecessor_after_service_contract_termination

Derived

source: 26 USC 3511(b)(2), 26 USC 3511(e)

- name: customer_successor_cpeo_predecessor_after_service_contract_termination
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              A customer whose service contract with a certified professional employer organization
              is terminated with respect to a work site employee shall be treated as a successor
              employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall be treated as a predecessor
              employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_service_contract_with_certified_professional_employer_organization_terminated_with_respect_to_work_site_employee

        and not related_party_nonapplication_applies

individual_not_work_site_employee_due_to_self_employment

Derived

source: 26 USC 3511(f)

- name: individual_not_work_site_employee_due_to_self_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3511(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              an individual with net earnings from self-employment derived from the customer’s trade
              or business ... is not a work site employee with respect to remuneration paid by a
              certified professional employer organization
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business
        and remuneration_paid_by_certified_professional_employer_organization

specified_credit_applies_to_customer_not_cpeo

Derived

source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)

- name: specified_credit_applies_to_customer_not_cpeo
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              such credit with respect to a work site employee performing services for the customer
              applies to the customer, not the certified professional employer organization
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: A credit is specified in this paragraph if such credit is allowed under
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and work_site_employee_performs_services_for_customer_of_organization

customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit

Derived

source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)

- name: customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer, and not the certified professional employer organization, shall take
              into account wages and employment taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              paid by the certified professional employer organization with respect to the work site
              employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              for which the certified professional employer organization receives payment from the
              customer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        credit_is_specified_in_subsection_d

        and
        wages_and_employment_taxes_paid_by_certified_professional_employer_organization_with_respect_to_work_site_employee

        and
        certified_professional_employer_organization_receives_payment_from_customer_for_wages_and_employment_taxes

cpeo_information_furnishing_required_for_customer_credit

Derived

source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)

- name: cpeo_information_furnishing_required_for_customer_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall furnish the customer and the
              Secretary with any information necessary for the customer to claim such credit
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and information_is_necessary_for_customer_to_claim_specified_credit