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How are Worker-Owners addressed in the employee calculation?

Worker-Owners are founders or partners who own 10%+ of the company.

If the company consists only of founders/partners then the company should be on the "0 worker track". So there needs to be an additional employee equivalent to 1 Full Time Equivalent to move to the "1-9 worker track".

A Worker-Owner who is on the payroll is only counted towards the total worker numbers if there are other workers on the payroll.

So, a Worker-Owner who is on the payroll but has no additional employees would use the "0 worker track".

A Worker-Oowner who is on the payroll and has an additional employee would use the "1-9 worker track".

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  1. John Featherby

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