Count the four: does this employer need an apprentice?
count_participationThe participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, counted over the whole construction (not at one time), must employ at least one qualified apprentice there. Give the people one employer used on this facility with their roles; the tool says who counts toward the four (laborers, mechanics and apprentices do; a supervising foreperson, an exempt 20%+ managing owner and office staff do not; a working foreperson or superintendent over 20% manual duties who is not 541-exempt, or a nonexempt owner doing trade work, does under this server’s reading), whether an apprentice is required, and whose hours are out of the labor-hours denominator either way.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| people | Yes | Everyone this employer used on the facility over the whole construction, one entry each. | |
| employer | No | The company (taxpayer, contractor or subcontractor) these people work for. |