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Apr. 28, 2015

Sometimes, law partners are actually on the payroll

Should law partners be subject to payroll taxes in the same way as employee wages? The question itself may sound like heresy - but it was the subject of a case the state high court just declined to review.

Robert W. Wood

Managing Partner
Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

See more...


By Robert W. Wood


Should law partners be subject to payroll taxes in the same way as employee wages?
The question itself may sound like heresy. Yet it is being asked more frequently today
and by an increasing number of jurisdictions, including by cities such as San Francisco.
The setting for the question is rich in history.


A partnership is classically a sharing of risk and reward. Pa...

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