Site: nolo.com
... or fewer employees whose principal place of residence is in the United States
a sole proprietor, an independent ... contractor, or a self-employed individual
a small business concern that meets the SBA’s size standards ... salary, wages, commissions, and tips, up to $100,000 per employee per year (don't include payments to independent ... contractors)
employee benefits including vacation, parental, family, medical, or sick leave costs; allowance ... If you are a sole proprietor, an independent contractor, or self-employed, your payroll costs include ...