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10. Employee Benefits
Receipt of employee benefits is an important factor in
determining whether an employer-employee relationship exists.
Packard v. Commissioner, 63 T.C. at 632.
a. Annual Leave
Petitioner accrued 4 hours of annual leave and 4 hours of
sick leave each pay period during the contract periods. Unused
annual and sick leave from the first contract period was
transferable to the second contract period. Petitioner was
entitled to “excused absences” for blood donations, voting,
inclement weather, and military leave. This factor supports
respondent.
b. Retirement Benefits
Petitioner was not entitled to any retirement benefits.
Moreover, when petitioner was appointed as a direct-hire
employee, her service under the personal service contracts was
not credited toward her retirement credit for direct hire
service. This factor favors petitioner.
c. Health Benefits
Although petitioner was not entitled to participate in the
State Department medical program or the Federal Employees Health
Benefits Program, she was entitled to reimbursement of 50 percent
of her actual annual health insurance costs. This factor
slightly favors respondent.
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