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I agree with Opus17, the relationship between your employer and their client is not the same as a Hotel chain and their franchisee or a manufacturer and their dealership. Therefore, I don't think the payment qualifies as a SPIFF. Since, the work is clearly related to your regular work, it is subject to social security and Medicare tax. So, it should be reported as self employment.
‎April 28, 2021
12:23 PM