Employee or Independent Contractor

This handout discusses the factors used in determining whether someone is an employee or an independent contractor. It also provides information on how to report the incorrect treatment of an employee as an independent contractor.

HIGHLIGHTS: 

  1. Penalties for incorrect classification.

  2. Factors used to determine worker status.

  3. Incorrect treatment of employees as independent contractor.


CLIENTS WHO MAY BENEFIT:

  1. Business owners who are considering adding independent contractors.

  2. Employees who are incorrectly treated as independent contractors.