Your Legal Rights and Responsibilities

Goldberger began the session by defining the difference between an employee and an independent contractor. The designation is an important one for officials, especially where taxes are concerned.

From Goldberger’s definitions, it was clear that most officials are independent contractors, but he said the answer usually depends on "who wants to know."

Goldberger noted that if an official has any doubt regarding the independent contractor/employee issue, there are 12 questions he or she can ask to arrive at a conclusion:

1. How are officials assigned? Does the official solicit games, or does an assigner, league or other assign the official?

2. How are officials paid? By whom? When? Are taxes or other deductions taken out? If deductions were made, you’d likely be considered an employee.

3. Does the assigner/employer have the right to control the manner in which the official performs? As an employer, he would.

4. What are the operating modalities of the association? Is the association run like a business?

5. Do the association’s bylaws speak to the issue of independent contractor/employee directly or indirectly?

6. Are there contracts or written guidelines between the league and official association involved? A very important factor.

7. Are there laws, administrative regulations or prior agency rulings? Any of them may point the way.

8. Are there league rules concerning officiating and/or modifications to playing rules that relate to officials?

9. Is an official free to reject an assignment? If so, it is usually a sign of an independent contractor.

10. Does the official have other responsibilities outside of refereeing at the site? If so, you may be an employee.

11. Is the official a member of an association, or a name on a "staff"?

12. Why would a league or conference want us to be our associations’ employees? If we are employees of our association leagues and conferences may have an extra layer of "protection."