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Resources

PBA IRS Resources 

  • IRS Form SS-8
    Official IRS form. Firms and workers file Form SS-8 to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.
  • IRS Form 1040-ES
    Use this package to figure and pay your estimated tax. If you are not required to make estimated tax payments for 2018, you can discard this package. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits.
  • IRS Form 941
    Employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks, or who must pay the employer's portion of social security or Medicare tax, use Form 941 to report those taxes.
  • Tax Tips for the Cosmetology and Barber Industry
    Whether you're a shop owner, employee, or booth renter (independent contractor), you need to know your federal tax responsibilities, including how to report your income and tips you receive from your customers. The purpose of this publication is to describe some of the Federal tax responsibilities that owners and workers must address each day.
  • Cash Intensive Business Audit Techniques Guide
    Beauty and Barber Shops This beauty salon guide is composed of collective information from audits, interviews of salon owners, and contacts with the state departments. This guide is intended to provide an overview of the industry.
  • Independent Contractor Info

  • Employer’s Tax Guide
    Publication 15 (Circular E), Employer's Tax Guide, explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
  • Starting a Business and Keeping Records
    This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.
  • Present Law and Background Relating to Worker Classification for Taxes
    In 1987, based on an examination of cases and rulings, the IRS developed a list of 20 factors that may be examined in determining whether an employer-employee relationship exists. Beginning on page 17 you will find a list and description of the twenty factors.
  • Highlights of Tax Reform for Business
  • Video links: IRS Video: What you need to know about federal taxes when hiring employees or contractors, IRS Worker Classification Webinar, Payments to Independent Contractors 

Nail Manufacturers Council on Safety Publications

  • Ergonomic Basics for Nail Professionals
    Repetitive stress injury can be avoided– learn how in this helpful brochure.
    English |  Spanish | Korean |  Vietnamese
  • Facts about Salon Nail Polish Products for Consumers
    Repetitive stress injury can be avoided– learn how in this helpful brochure.
    English | Spanish | Korean | Vietnamese
  • Gel manicures and pedicures
    What, why, and how about this popular nail trend
    English
  • Guideline for Cleaning and Disinfecting Manicuring and Enhancement Equipment
    A handy reference for Nail Professionals on proper manicure & enhancement equipment cleaning/disinfecting.
    English
  • Guideline for Controlling and Minimizing Inhalation Exposure to Nail Products
    A “must have” for Nail Professionals to minimize inhalation exposure in the salon.
    English | Spanish | Korean | Vietnamese
  • Guideline for Controlling and Minimizing Skin Exposure to Nail Products
    Using these guidelines will help ensure healthy nail product application.
    English | Spanish | Vietnamese
  • Investigation of the Potential for Microbial Contamination in Nail Polish (2008)
    Nail polish brushes are safe for use on multiple clients – learn the details here.
    Why shouldn’t it be used in nail enhancement products?
    English | Spanish | Korean |  Vietnamese
  • Methyl Methacrylate Monomers What is MMA?
    Why shouldn’t it be used in nail enhancement products?
    English | Spanish | Korean | Vietnamese
  • Nail Hardeners: Formaldehyde or Formalin?
    What is really used in those nail hardeners? Here are the facts.
    English | Korean | Vietnamese
  • Nail Salon Workers: Health and Safety, Working Conditions, Compensation and Demographics
    Discover why being a nail salon worker can be a good thing.
    English | Spanish | Korean | Vietnamese
  • Pedicure Equipment Cleaning and Disinfecting Procedures
    Learn how to avoid build-up in pedicure tub pipes, helping to keep equipment running at peak performance
    English | Spanish | Korean | Russian | Vietnamese
  • UV Gel Manicures
    Proper Removal for Continued Nail Health.
    English
  • UV Nail Lamp Study
    Yes, UV Nail Lamps are safe for use – find out just how little the exposure really is
    English | Spanish | Korean | Vietnamese
  • What to Look Out for in a Nail Salon
    Feel comfortable entering a salon by looking for key indicators of good hygiene and proper application.
    English | Spanish | Korean | Vietnamese