ScruffyCurmudgeon
Level 9

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Given that in both cases, the monies were paid in response to work being done for you, and were not paid in any form such as a stipend or subsidy, the total amount is non-employee compensation.  By comparison, if the two individuals were full-time employees of yours and you were to prepare Form W-2 for each, the total amount would be reported in Box 1 of the W-2 as wages or salary.

Bonuses are paid as "additional compensation" relative to the employment.

Scruffy Curmudgeon--PFFM/ IAFF, Locals 718/30, retired firefighter/medic; univ faculty NOT INTUIT EMPLOYEE
- Strategy & Quantitative Methods Med-M&M, Law discriminatory statistics, Med & PH - epidemiology statistics;
USAR 64-67 AIS/ASA MOS 9301 - O3
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-------------------------------------No Not an Intuit Employee - Just donating my time

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