Since 2005 Professional Security Resources, Inc. has provided a centralized payroll service and the insurance coverages required by the Hillsborough County Sheriff’s Office for working off-duty officers. We handle every aspect of the payroll and administrative process for you, so you can concentrate on your core business and responsibilities.

Professional Security Resources, Inc. is the employer of record for your officers with W-2 responsibility, appropriate FICA, FUTA, SUTA payments, plus workers compensation and general liability insurances. Some law enforcement agencies require the hiring entity to indemnify them and state statutes (FS 30.2905) make any public or private employer responsible for the acts or omissions of a deputy sheriff while working off-duty.

There may also be potential IRS implications for paying off-duty law enforcement officers as independent contractors without the necessary tax withholding. For this reason, some agencies require their officers to be paid as employees and prohibit them from working as independent contractors. If you choose to compensate an off-duty officer as an independent contractor rather than as an employee as required, be certain to discuss this issue with your contracting agency as well as your legal counsel and tax advisor.


Our workers’ compensation insurance is written specifically for law enforcement officers and protects your organization as well as the officer. (Class Code 7720)


Our General Liability Policy has a $3,000,000 general aggregate limit and provides contractual protections for negligent acts and losses due to errors and omissions. Your organization will be included as an additional insured on our policy.


You still manage the onsite program and work with your local officers directly. We simply take care of the administrative hassles of payroll and insurance with easy online reporting by the officer, usually right from their car.


The Internal Revenue Service (IRS) frowns upon organizatioons that avoid the payment of proper payroll taxes by improperly claiming independent contractor status. Make sure you thoroughly review your contract with the law enforecement agency as well as discussing it with your tax professional.

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