Alaska Administrative Code
Title 8 - Labor and Workforce Development
Part 7 - Employment Security Division and Alaska Workforce Investment Board
Chapter 85 - Employment Security
8 AAC 85.015 - Determination of an employing unit as an employer
Universal Citation: 8 AK Admin Code 8 AAC 85.015
Current through August 30, 2024
(a) In determining whether service by an individual constitutes employment by a particular employing unit, the individual will be considered an employee of that employing unit if
(1) the employing unit is the direct
beneficiary of services performed by one or more individuals receiving
remuneration;
(2) remunerated
services performed by one or more individuals are within the usual course and
places of the employing unit's business; or
(3) the employing unit exercises or has the
right to exercise direction and control over the day-to-day duties of one or
more individuals performing services for which they receive
remuneration.
(b) Notwithstanding (a) of this section, a motion picture project employer is an employing unit if remuneration paid to a motion picture project worker by a motion picture project employer during a calendar year is treated as remuneration for services performed by the motion picture project worker for the motion picture project employer during the calendar year. In this subsection,
(1) "motion picture project
employer" means any entity that
(A) directly
or through affiliates
(i) is a party to a
written contract covering the services of a motion picture project worker with
respect to motion picture projects in the course of a client's trade or
business;
(ii) is contractually
obligated to pay remuneration to a motion picture project worker without regard
to payment or reimbursement by any other person;
(iii) controls the payment, within the
meaning of
26
U.S.C. 3401(d)(1), of
remuneration to a motion picture project worker and pays the emuneration from
its own account or accounts;
(iv)
is a signatory to one or more collective bargaining agreements with a labor
organization, as defined in
29
U.S.C. 152(5), that
represents motion picture project workers, and;
(v) has treated substantially all motion
picture project workers that the entity pays as employees and not as
independent contractors during that calendar year for purposes of determining
employment taxes under this subtitle, and;
(B) in the calendar year pays at least 80
percent of all remuneration paid by the entity to motion picture project
workers.
(2) motion
picture project worker" means an individual who provides services on motion
picture projects for clients who are not affiliated with the motion picture
project employer;
(3) "motion
picture project" means the
(A) the production
of any property including a theatrical motion picture, a television production,
a television commercial, or a music video;
(B) does not include property with respect to
which records are required to be maintained under
18 U.S. C.
2257;
(4) "affiliate" means a person who is an
affiliate or, or affiliated with, another person if the persons are treated as
a single employer under
26 U.S. C. 414(b) or
(c).
Authority:AS 23.20.045
AS 23.20.080
AS 23 .20.165
AS 23 .20.315
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