Referral Model: Under the Referral model where an Office is handling the payroll on its own, the Office is responsible to comply with all laws and regulations relating to payment of Professional, including providing Professionals with all tax-related documents for the calendar year in which services were provided.
Payroll Model: If payroll for Professionals is being handled for you through a Third Party Contractor or EOR, the Third Party Contractor or EOR will issue required tax documents for the calendar year in which services were provided.