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Also, officiating requires skill and expertise (criteria 4); the officials provide their own equipment (criteria 5); and the intentions of the parties regarding their relationship as reflected in the contracts signed by officials, the Officials' Manual, and the PIAA Constitution and Bylaws are that referees are
Tier 1 employees include coaches and trainers and Tier 2 employees include general managers, assistant coaches and football operations employees.
Umpires, referees, and other sports officials regulate play by signaling participants and other officials. Umpires, referees, and other sports officials preside over competitive athletic or sporting events to help maintain standards of play.
Professional Athlete An athlete is an employee or an independent contractor depending upon the sport involved and the terms of the contract under which he/she performs. In team sports, such as football and baseball, where the player competes under the direction and control of a coach or manager, he/she is an employee.
For years, the umpires considered themselves independent contractors, wanting to be paid on a per-game basis. District administrators cited IRS regulations that made them believe umpires and other sports officials should be paid as temporary employees and have taxes withheld.
On June 14, 2019, the DC Court of Appeals ruled the sports officials are independent contractors. The story below from the April issue of Referee magazine outlines the issues involved.
On June 14, 2019, the D.C. Court of Appeals issued its decision in PIAA v.
On June 14, 2019, the D.C. Court of Appeals issued its decision in PIAA v.
The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. If you are an independent contractor, then you are self-employed.