Misclassification Cost Calculator — Dental Temps
A hygienist’s way to show the real price of calling an employee a contractor. Edit any default. Totals update live. This is general information, not tax or legal advice.
Sum of payments made as 1099 that should have been paid as W‑2 wages for temps.
Unique hygienists/assistants you misclassified, not shifts.
Unpaid overtime/minimum wage that a court could double. Leave 0 if none.
Employer share of OASDI. Default 6.2% up to the annual wage base.
Employer share of Medicare. Default 1.45% on all wages.
Portion of wages under the Social Security wage cap. If all under the cap, match total wages.
Effective FUTA after credits. Many states: ~0.6%.
Taxable wage base for FUTA per employee per year. Default $7,000.
Issuing 1099s can reduce §3509 rates the IRS applies when reclassifying.
Approximate employer payment for unwithheld federal income tax (1.5% if 1099s issued, 3% if not).
Employer share of the employee FICA that becomes due on reclassification (20% with 1099s; 40% without).
For repeated/willful FLSA violations. Enter current-year value.
Count of separate violations the agency or court could assess.
How many 1099s were late or not filed at all.
Use the current IRS table: $60–$330 per form, or $660 for intentional disregard.
Courts can double back wages. Toggle on if a lawsuit is likely.
Simple interest approximation for unpaid taxes/penalties.
Rough time between payments and assessment.
Some penalties also accrue interest. Turn on to include.
Employer payroll taxes (approx)
$0
Penalties + damages
$0
Estimated total
$0
| Line item | Amount (US$) |
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All payments that should have had CPP/EI and tax deducted for temps.
Unique hygienists/assistants misclassified, not days worked.
Approximate period before CRA assessment and payment.
Employee CPP rate for the year. Employer matches the same amount.
Annual maximum employee CPP. Employer CPP equals this same number.
Employee EI rate for the year. Employer pays a multiple of this.
Annual maximum employee EI. Employer EI = multiplier × this amount.
Standard is 1.4× the employee EI. Adjust if you have a reduced rate.
Standard 10% of missed CPP/EI/tax; 20% for repeat or gross cases.
Count of slips late or missing. Use CRA schedule for exact penalty.
Minimum $100; scales up with number of slips and days late.
Simple interest approximation for overdue source deductions.
CPP/EI owing (both shares)
$0
Penalties
$0
Estimated total
$0
| Line item | Amount (C$) |
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Notes: This tool estimates exposure when a clinic treats dental temps as contractors. In our view, temps are employees. Edit defaults for your year. Rely on your accountant or attorney for specifics.