Understanding 1099 and W2 in Recruitment: Can Someone Explain the Differences?

arun26j
Hi all,

This is Arun. Can anyone tell me in detail about what 1099 and W2 are in recruitment? It would be very helpful for me if anyone could provide me with the information.

Regards,
Arun
NASHITHA
Hi,

Are taxes applied for Green Card holders and U.S. citizens? I hope this information helps to understand the terms.
NASHITHA
Hi,

1099 - THE CONSULTANT WILL PAY THE TAXES.

W2 - THE COMPANY WHO HIRES THE CANDIDATE WILL PAY THE TAXES.

Regards,
Nashitha
avvalprashant
Hi Arun,

This is Prashant here from Mumbai.

C2C, 1099, and W2 are types of contracts that exist in the US market.

C2C: Corporation to Corporation billing for any products/services provided (it could be a one-man corporation as well).

1099: An individual bills a corporation for any products/services provided (it is usually a person only).

W2: Usually a 1099 - tax, where the individual would ask for only the compensation, and the employer shall pay the tax.

Let me know if you require any further details on this.

Regards,
Prashant
Email: avvalprashant@yahoo.com

sourabh77
Hi Arun,

In addition to Nashita and Prashant's accurate explanation, I would like to add that there are basically 3 types of employees in the US Market:

1. H1-B visa holders (can only work on Corp-to-Corp)
2. Green Card Holders/EAD
3. US Citizens

Apart from that, there is also a category for Canadian Citizens known as TN Visa Permit Holders. They do not require any H1 and only need an employment letter to obtain a TN permit (allowing them to work in the US in a matter of hours from Canadian Authorities and start working in the US).

H1 holders are individuals sponsored by their employers and permitted by the US to work in the country for a specific period. The employer or the H1 holder pays the consultant's salary as agreed upon, and the employer bills the client where the H1 holder is providing services to a third firm other than their employer. They work on a W2 basis with their employers.

These types of employees must always work on a Corp-to-Corp basis when providing services to a third-party firm through their employers or H1 holders/sponsors. In this case, the employer or H1 holder is responsible for paying the taxes for the employee and for their organization.

Secondly, Green Card (GC) or EAD holders can work on 1099 terms. EAD stands for Employment Authorization Document, a status provided to H1 holders whose GC is about to be confirmed in a few months. When working on a 1099 basis, the resource is responsible for paying their own taxes and will bill themselves to the firm/company where they are providing services.

If the GC holder is also incorporated (registered as a company), they will work on a Corp-to-Corp basis and will bill the client on behalf of their corporation. In this case, they are responsible for paying taxes on their firm's behalf and showing salary as suited to save taxes.

US Citizens, if incorporated, work on Corp-to-Corp. If not, they can only work on a 1099 basis as suited to them.

W2 is a status when the employee is directly on the payroll of the client where they have to perform, and the client pays them directly. H1 holders can work on W2, as can GC holders or citizens.

W2 comes in two types: W2 hourly and W2 Annually. W2 hourly employees receive their salary on an hourly basis as decided weekly, bi-weekly, or monthly. W2 Annually employees receive their salary twice a month, every 15 days.

The most significant difference between W2 and 1099 is that W2 employees receive benefits, including Relocation Benefits, Medical/Health Insurance, dental insurance, 401K (similar to a retirement plan). These benefits are not available to 1099 workers.

I hope this information is helpful. Please do not hesitate to reach out for any further information.

Regards,
Sourabh
Praveenniranjan
Hi,

My name is Praveen, and I'm going to appear for an interview (for US to US Recruitments) this Friday. The Operations Manager who took my interview has asked me to get familiarized with all the technical terms used by the recruiters while talking to the folks in the US. Can somebody help me out, please...

Regards,
Praveen Kumar :( [/url]
sourabh77
Hi,

My name is Praveen and I'm going to appear for an interview (for US 2 US Recruitments) this Friday. The Operations Manager who took my interview has asked me to get familiarized with all the technical terms used by the recruiters while talking to the folks in US. Can somebody help me out please.......

Regards,
Praveen Kumar :( [/url]

Hi Praveen,

This topic has covered all the information that you should require posted by Nishita, Prashant, and me; in case you need any additional information, please get in touch with me at [Login to view].

Best of Luck for your interview.

Regards,
Sourabh
amruta.mathure
Hi Amruta,

I am currently pursuing my Masters in Management Studies and specializing in HR from Mumbai University. I am working on a project titled "Expatriates-Deputing an Employee Abroad" and would like to understand the role of HR in this procedure, particularly in terms of compensation, benefits, and salary payments for the expats.

Thank you.

Regards,
Amruta
deepthi5555
Hi friends, I am working as an IT recruiter. In recruiting, there are 2 types: 1. sales and 2. recruiting. Which is better? I have experience in sales for 6 months. As my company is not paying for my work, I want to shift to another company. Please guide me on this. Ours is a new company, and there is no growth here. I am a hard worker. I want to work in Hyderabad. Please let me know, and also tell me which is better: sales or recruiting.
reachloves
Hi, this is Lavanya working as an IT recruiter in Hyderabad. Can anybody help me with techniques to identify fake profiles?
Hanoch
Hi,

Understanding W-2 and 1099 in Recruitment

W-2 basically means you are a contractor, and you will have your federal taxes, Medicare, Social Security, and sometimes state and local taxes taken out.

1099 means nothing is taken out, and you are responsible for all those taxes at the end of the year, or you pay taxes quarterly. Many people get in trouble like this because it becomes a full-time job just to deduct and pay your taxes every 3 months or yearly. Hiring an accountant costs money, but for a few dollars more per hour, many times it isn't worth it.

Benefits and Contracting

As far as "benefits" and contracting, ask as many questions as possible. I've had various discussions with companies that claim to provide medical benefits when, in fact, it becomes more or less an expense, especially if you have to cover your entire family. I've had contracts in the past where I was paying over $1000 per month for my "benefits."

Many contracting companies and consulting firms, especially in IT, like to advertise "we have a smorgasbord of benefits to choose from." It basically means you are paying for what you get. You can choose a plan that covers nothing for 50 bucks a month, but in the end, 50 bucks a month is a waste if you have to pay 1000 bucks for an emergency room visit.

For me, if I'm getting full benefits where I pay very little out-of-pocket expenses for under 200 bucks a month, that is a benefit. That's about 50 bucks a week coming from my paycheck. But if I'm paying close to 200 bucks per week, that is an expense, not a benefit. I don't care how people try to spin it. Make sure you consider all these factors because sometimes people can be deceptive when it comes to "benefits."

Evaluating Salary and Benefits

Say you make 100K per year. It sounds good. But if your benefits cost around 800 bucks per month, your 100K becomes 90K real quick. Just make sure you get all the information before making decisions. Many firms do not like to give out much info or say, "that is determined later." For me, I need to know these things upfront before wasting time.

Just because they claim there are "benefits" never really means there really are.

If you think spending over 1000 bucks a month should be considered a benefit, then I guess we think differently. But for me, it's an expense. An expense my family and I need to spend just in case something happens, but it's still money out of my pocket every week, every other week, or every month.

I know when I look at salary and rates, I always make sure I know exactly what is included and what "benefit" really means.

Regards.
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute