Various legal tests are used to evaluate whether a worker should be classified as an employee or an independent contractor. There is no uniform standard or bright-line rule for determining whether an individual is properly classified as an independent contractor. Instead, the inquiry is always fact-intensive, and the analysis can vary based what body is performing it, i.e. the Internal Revenue Service (“IRS”), Department of Labor (“DOL”), various state agencies, or the courts. This presentation will review the various tests and highlight some of the common, most important factors for consideration.
DESIGNED FOR
Business owners, advisors, HR professionals, payroll professionals, and managers
BENEFITS
- Understand worker classification
HIGHLIGHTS
- Classification of workers as employees or independent contractors
PREREQUISITES
None
ADVANCE PREPARATION
None