Best Business Practices for Photographers [49]
Outside of the union scale, there is a common concept across the spectrum of business: Bulk purchases and guaranteed purchases over time should mean discounts over one-at-a-time purchases. Thus, if the pay of $12.50 to $25 is applicable for a one-off, then figures of less than that should apply if you're committing to two or three days a week, every week of the year. It is not unreasonable for an entry-level contractor with whom you contract for large blocks of hours each week or month to be in the $10 to mid-teen range for their hourly wage, especially as they approach the 40-hour mark.
There are, however, many states—California among them—that have very strict labor laws, and you could run the risk of back pay of taxes, Social Security, workers' comp, and overtime, as well as civil penalties in the event that a former contractor/assistant decides that he or she wants to make trouble for you. There is, however, at least one photo-specific solution to this.
One Solution for Concerned Employers
Temp agencies, such as Accountemps or Randstad, could work for you. I would strongly recommend you engage a service like Paychex. ASMP has a relationship with Paychex, and on the ASMP website, they promote Paychex (www.Paychex.com) to photographers as follows:
Paychex offers a comprehensive business solution that is accurate, confidential, and affordable for small business owners. You will save countless hours of paperwork, as well as avoid any non-compliance penalties, misclassification of workers, missed deadlines, and inaccuracies. Paychex assumes full responsibility for the accuracy and timeliness of your payroll taxes and tax returns, and it delivers the peace of mind that all of your payroll requirements are being handled properly and lawfully.
Paychex does:
Payroll
Tax Filings
Employee Direct Deposit
Check Signing
Workers' Compensation
Unemployment Claims Management
and more.
Technically, when your assignment has been completed, whether in a single day or multiple days, an assistant may file for unemployment in most states if he or she is determined to be an employee. There are exceptions if the assistant is fired "for cause" or if he or she quits, and, as such, any person in any profession could not file for unemployment. However, even when a contract specifies a series of days (say, a week or three months), when the work is done in your mind, the IRS and/or Department of Labor (or state labor agency) could very well find that you laid off the assistant for a lack of work.
A service established through APA is called APA National Payroll (http://smithandstilwell.com/apa/); it resolves the liability issues of workers' comp insurance and the incorrect classification of an assistant as a contractor when he or she is an employee—a scenario that could create a huge expense for you if you are audited by the IRS. With enough years under your belt, such a situation might well run into the tens of thousands of dollars, if not more.
They provide (or if you're using another firm, they should provide):
Withholdings for staff, taking into consideration work done on location in a state other than your own, as well as federal taxes and Social Security
Workers' comp and unemployment insurance
Direct payment to assistants from the firm—not you—when you've approved the payment
In cities that require it, the payment of union fees, dues, or union scale rates, if applicable
Utilizing a service such as this will mean you can have people help you with peace of