1 There is a safe haven rule that generally allows you to treat a worker as not being an employee for employment tax purposes, regardless of the worker's actual status under the common-law test, under certain specified circumstances.he general rule is that you only have payroll tax obligations with respect to workers who are considered employees, and you don't have to withhold or pay payroll taxes for independent contractors. However, when it comes to the tax laws, there's an exception for virtually every rule!
Mauna Loa Volcano in Hawaii not located at a divergent, or spreading, plate boundary. Mauna Loa is the Earth's largest volcano, and it is an intra-plate volcano situated on the Pacific Plate.
Mauna Loa, or Long Mountain in Hawaiian, is located on the island of Hawaii. It is pictured above rising 13,680 ft. (4,170 m) above sea level (this photo was taken from over Loihi seamount, some 30 km or so to the south).