Writing Example: Information Sheet (DE 231)

Before

Employment

Generally, employment occurs when an employer hires an employee to perform services for wages. An employer can be any employing unit, such as a sole proprietor, joint venture, partnership, limited liability company, or corporation. An employer can also include associations, trusts, charitable foundations, nonprofit organizations, public entities, household employment, and other organizations. Section 621(b) of the CUIC sets forth the ABC test that is used, subject to certain exceptions, to determine whether an individual is an employee or independent contractor. If the ABC test applies, an individual is presumed to be an employee unless the hiring entity can prove the worker meets all three conditions of the test.

After

Key Plain Language Strategies

  • Used question headers that better describe the sections.
  • Communicated directly to reader with “you” voice.
  • Simplified jargon and difficult words.
  • Defined words right after using them (moved “Wages” up from later in the document).
  • Turned embedded lists into bulleted lists.
  • Moved information relevant to the section, “Who is an employer?”
  • Removed “Section 621(b)” and moved it to later in the document under, “Who is an employee?”

What is employment?

In general, employment means you have a job. The employer hires you as an employee to work for them and receive wages. “Wages” means money and other benefits that you receive for your work, such as:

  • bonuses
  • cash
  • commissions
  • meals and lodging (must be reasonable cash value)

Who is an employer?

An employer is a business that employs at least one employee and pays more than $100 in wages at least once a year.

The most common employers include:

Private or Corporate

  • corporations
  • households
  • joint ventures
  • limited liability company (LLC)
  • partnerships
  • sole proprietor

Organizations

  • associations
  • charitable foundations
  • nonprofit organizations
  • public entities
  • trusts