Statutory employee
If you have employees who are independent contractors but who under the common law are treated by statute as employees, you must select the Box 13 Statutory Employee check box on the Employee Year End Parameters page.
See Updating employee year-end parameters.
If an employee is defined as a statutory employee, an X prints in Box 13 of the W-2 and a
statutory status is recorded on the electronic file.
Note: See Publication 15-A from the Internal Revenue Service
for more information on statutory employees.