What Does It Really Mean When You Hire A "Temporary Employee?"

this with your accountant and you’re ready for any audit that comes your way! This article was written by Stephanie Sawatzke, President of Doctors Staffing & Resources. She has over 28 years’ experience serving the needs of the Utah Dental Community. She can be reached at (801) 576-0335.

Temporary employees (Temp) are defined as individuals hired to assist an office to meet increased short term needs. There are many reasons why a dental office needs a Temp. For example, Mary calls in sick at the last minute, Joni’s having a baby and the office needs a Temp for a month, and unexpected patient “over-load” for cleanings. And the list goes on. However, it’s important to understand the legal and payroll implications of hiring Temporary employees. That is, when a Temp comes into your office, what are you truly responsible for? Below is a list I’ve put together to assist you navigate this minefield. These do’s and don’ts will hopefully help you steer clear of potential issues with Utah employment laws, Federal tax laws as well as several other laws that apply. Please be advised that this is not legal or tax advice and that you should consult an attorney or tax expert to understand how these laws specifically apply to your office.

Payroll considerations:

According to Utah Employment Law you must pay the Temp for hours worked in your office including any training, working interviews or other administrative assignments. Also, each Temp will need to complete a W-4 and you must withhold taxes according to their W-4 selections.

Independent contractors/ 1099’s:

When you give someone a 1099, it means that the government considers them to be self-employed. Independent contractors are responsible to pay their own taxes, including Medicare and Social Security payments, to the IRS. In some cases, independent contractors are required to estimate their annual income and make quarterly income tax payments to the IRS. As you know, office staff need to be directly supervised by a licensed Dentist and therefore cannot be considered independent contractors. This means all office staff need to be employed by the Dentist. Issuing a 1099 to an employee under your supervision is a common mistake which may result in an audit from the IRS and/or the state. According to the IRS website https://www.irs. gov, mis-classifying employees as independent contractors is one of the main reasons for an employee audit and failing to provide W-2 forms can subject an employer to back taxes of as much as 41.5% of the contractors’ wages. These penalties may be applied retrospectively for three years. Regardless of whether the Temp has made more or less than $600 in your office, they still cannot be self-employed and shouldn’t receive a 1099.

Unemployment or Workforce Services:

Once you’ve paid the Temp, you need to register them as a new hire on Workforce Services website (https://jobs.utah.gov/) according to the Employment Security Act. The unemployment insurance program is operated on general insurance principles wherein the employer pays the contributions into the Utah Unemployment Compensation Fund (trust fund) to sustain the program. If the Temp ever files for unemployment you will be sent a letter about your potential costs based on your contribution rate. If you’re unsure about your coverage call Utah Workforce Services 801-526-4400 for additional detail.

Worker’s Compensation:

It is also important to know that the Temp employee also falls under your worker’s compensation plan. That is, if they poke, pull, fall, trip, knock or flip there’s administrative work to do in addition to sending them to instant-care or emergency room! Remember to call your carrier to ensure you have Temp coverage or fill out a form online with your company of choice. I found the Workers Compensation Fund easy to work with. Their phone number is (385) 351-8000.

Best-Practices:

While this shouldn’t be news to anyone, it needs constant repeating. There always needs to be a current licensed Dentist physically overseeing the office!! That goes for all the dental staff and patients.

Another safeguard is to develop a list of what your expectations are for the Temp. Create a list of your office policies and what the Temp needs to do while Temping in your office (sterilize the room, where the barriers go, how to sterilize instruments, who take X-rays, etc.) have the Temp sign and date it so you know they understand what to do so there’s no questions or problems later.

Outsourcing the Problem:

Outsourcing these issues to a Professional Employer Organization (PEO) may be the way to go! POE’s like Doctors Staffing & Resources, Inc. will take care of the payroll, payroll taxes, Workforce Services and Workers Compensation for your Temporary employees. Some think of this as Doctors Staffing and the Dentist co-employing the Temp! That is, the Dentist oversees procedures, protocol, etc. and Doctors Staffing and Resources will handle the payroll, Workforce Services and Workers Compensation. Doctors Staffing will then ensure that the employee will be paid in compliance with all applicable state, federal and IRS regulations.

Dr. James D Johnson of South Jordan said, ‘Doctors Staffing has saved me countless hours of record keeping and hassle in regard to Workforce Services and year end accounting records for Temporary employees”.

As we all know, the “Gig Economy” is growing, and the IRS and state want to make sure that every person is correctly categorized, and all taxes are correctly paid. Make sure you go over all this with your accountant and you’re ready for any audit that comes your way!

This article was written by Stephanie Sawatzke, President of Doctors Staffing & Resources. She has over 28 years’ experience serving the needs of the Utah Dental Community. She can be reached at (801) 576-0335.

Oral Pathology Puzzler (continued from page 9) Correct answer: (b) Antral Pseudocyst SEE WHATS NEW

Antropseudocysts are a common radiographic finding on panoramic radiographs. They usually present as a sessile, dome-shaped lesion with varying degrees of radiodensity that arises from the floor (sometimes the wall) of the maxillary sinus. It develops as there is an accumulation of serum and inflammation under the sinus mucosa. The reported prevalence is between 1.5% to 14% of the population. Possible etiologies include odontogenic infection, sinusitis, allergies, etc. Most lesions are asymptomatic and don’t require treatment but some patients report sinus pain, post nasal drip, headaches, etc. In symptomatic patients, or when significant expansion is noted, a referral to an otolaryngologist, oral surgeon, or another health care provider may be warranted. Removal is usually completed by way of a Caldwell-Luc procedure. An osteoma (benign tumor of mature compact bone) would be more radiopaque/radiodense. Paranasal osteomas are more common than those occurring in the jaw bones. The frontal sinus is more commonly involved followed by the ethmoid and maxillary sinuses. Chronical apical periodontitis (odontogenic infection in general) may be an etiologic factor but usually present as a radiolucency at the apex of an infected tooth. An odontoma is the most common benign odontogenic tumor but would have the same radiodensity as tooth structure and are usually found within the medullary bone.

Works Cited

Neville, Damm, Allen, Chi (2016). Oral and Maxillofacial Pathology, 4th Ed. St. Louis: Elsevier. Dr Bryan Trump University of Utah School of Dentistry

2022-2023 Dr Bryan Trump is a Board Certified Oral University of Utah, School of Dentistry Continuing Education Lectures & Maxillofacial Pathologist and full-time Associate Professor at The University of Utah School of Dentistry. Bryan grew up in Centerville, Utah. He attended Weber State University, where he earned a Bachelor of Science in Microbiology. His DDS is from Virginia Commonwealth University School of Dentistry, and

FRI he completed his Oral & Maxillofacial Pathology Residency SEPT 9 2022 as well as a Master’s in Biomedical Sciences at Texas A&M University College of Dentistry. As Utah’s only practicing Oral Pathologist, Dr Trump is able to provide fast and accurate pathology services to Utah and the entire intermountain west. Dr Trump can usually provide your office with a diagnosis within 24 hours of receiving the specimen. He offers consultation services and is more than happy to accept referrals to his faculty practice located within the University of Utah School of Dentistry. If you are interested in sending pathology samples, you may request free biopsy kits. Kits will include a bottle of formalin, requisition form, a plastic bag in which to place the bottle, instructions to give the patient regarding billing (should they have any questions), and a Tyvek envelope or box with overnight FedEx return shipping. You may contact Dr Trump directly to request biopsy kits or to consult on any pathology questions by email bryan.trump@hsc. utah.edu or by phone at (801) 587-6189. For patient referrals (scheduling) please contact (801) 587-2006.

8:30 am - 4:00 pm at The University of Utah, Alumni House The 4th Annual G. Lynn Powell Lecture Series: Digital planning and execution: from simple to complex Featuring: Mark Ludlow, DMD, MS 6 credit hours In-person THUR FEB 16 2023

6:30 pm – 9:00 pm at The University of Utah, School of Dentistry Oral Radiology: Seeing is believing, but sometimes we are not seeing as well as we should. Featuring: Robert Timothy, DDS 2 credit hours In-person and broadcast live on YouTube

FRI APR 14 2023

THUR OCT 20 2022 8:00 am – 12:30 pm at The University of Utah, School of Dentistry Restorative Dentistry; The real beauty of anterior composite resin restorations. Easy, beautiful, profitable Featuring: Jaimee Morgan, DDS 4 credit hours In-person and broadcast live on YouTube

6:30 pm – 9:00 pm at The University of Utah, School of Dentistry Dental Sleep Medicine: The role of dentistry in the treatment of sleep-related breathing disorders Featuring: Gary Lowder, DDS 2 credit hours In-person and broadcast live on YouTube THUR JAN 19 2023

6:30 pm – 9:00 pm at The University of Utah, School of Dentistry Endodontics: Endodontics Complications: Prevention and Management Featuring: Richard Bauman, DMD, MS 2 credit hours In-person and broadcast live on YouTube THUR MAR 16 2023

6:30 pm – 9:00 pm at The University of Utah, School of Dentistry Pediatric dentistry: Pediatric Dental Emergencies: What every provider and parent needs to know Featuring: Hans C. Reinemer, DMD, MS 2 credit hours In-person and broadcast live on YouTube THUR 6:30 pm – 9:00 pm at The University of Utah, School of Dentistry NOV 17 Periodontics: Updates in Periodontics 2022 Featuring: George Bailey, DDS, MS 2 credit hours In-person and broadcast live on YouTube The University of Utah School of Dentistry Nationally Approved PACE Program Provider for FAGD/MAGD credit. Approval does not imply acceptance by any regulatory authority or AGD endorsement. 3/1/2020 to 2/28/2024 Provider ID# 363354

To Register for Dental CE Register by going to our website at https://umarket.utah.edu/um2/ dentistrycde/or by using this QR code→ University of Utah School of Dentistry is an ADA CERP Recognized Provider. ADA CERP is a service of the American Dental Association to assist dental professionals in identifying quality providers of continuing dental education. ADA CERP does not approve or endorse individual courses or instructors, nor does it imply acceptance of credit hours by boards of dentistry.

CONTACT Dr. Jerald Boseman at 801-587-2246 or Jerald.boseman@hsc.utah.edu Karin Mishler at 801-587-2023 or Karin.mishler@hsc.utah.edu

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