Employee Categories Policy

The company categorizes workers in the following categories; Contractor, In-house or Temporary.

Contractors: These are NOT employees but rather individuals who are hired for a fee to perform various duties. Contractors are generally self employed or employed elsewhere and are not entitled to benefits described in this manual. Contractors hired by the Company will be evaluated under the Internal Revenue Service's common-law test, which considers behavioral control, financial control, and the type of relationship between the parties (the IRS previously described this as a "20 factor" test; it now organizes those factors into these three categories).

In-House Employees: Employees may be either full time or part time- based on actual average hours worked.

• Full time – An employee who is regularly scheduled to work more than 35 hours per week. Full time employees are considered eligible for all employee benefits.
• Part Time – An employee who is regularly scheduled to work less than 35 hours per week. Unless otherwise specified or as required by law, regular part-time employees are not eligible for employee benefits.

Temporary Employees: May be hired through a staffing firm or via an in-house hiring program for summer help, projects, etc. An temporary employee is hired for a fixed or indefinite temporary period, however the actual duration may vary from what was explained to the agency or employee upon hire. Temporary employees should have no expectation of continued or regular employment and cannot become a regular employee unless such an offer of regular employment has been formally made to the employee. Unless otherwise specified or as required by law, temporary employees are not eligible for employee benefits.