Value of services
Seattle Mun. Code § 14.34.045
in effect14.34.045 - Value of services
For the purposes of this Chapter 14.34, covered services by independent contractors are limited to those with proposed or actual compensation of $600 or more, or compensation reasonably expected to be $600 or more either by itself or when aggregated for services between the same hiring entity and independent contractor during the calendar year. The threshold amount of compensation contained in this Section 14.34.045 shall be adjusted to reflect the minimum amount of compensation required for Internal Revenue Service (IRS) Form 1099-NEC or equivalent IRS form for businesses reporting non-employee compensation. The Agency shall determine the amounts and file a schedule of such amounts with the City Clerk.
(Ord. 126373, § 1, 2021.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT14HURI_CH14.34INCOPR_14.34.045VASEFetched: 11/1/2026
