Worksheet

Please use this worksheet to calculate payments to subcontractors that you are responsible to cover.

You are required to include payments to subcontractors only if you are responsible for paying premiums for their coverage. In other words, if a subcontractor has an independent business existence and you are not required to pay premiums on his or her behalf, you are not required to include payments made to the subcontractor in your calculation. But remember: You are responsible for reporting payments made to subcontractors that are not independent businesses.