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Employment vs. Contractor

Checklist to meet Federal Requirements
Yes answers suggest employee, No suggest Independent Contractor

The More yes answers the more likely the IRS will consider you to be an employee. The more no answers tend to suggest you to be self employed.  This is not a conclusive test, but some general guidelines to assist you in determining your status.  You should consult an attorney or tax advisor when in question.
  1. Worker is required to comply with instructions as to when, where and how the work is done.   Yes    No
  2. Worker needs to be trained in order to do the job.  Yes   No
  3. Worker's tasks are integrated into normal business operations.  Yes  No
  4. Worker's services are personally rendered and are not delegated.  Yes  No
  5. Worker is responsible for hiring, paying or supervising assistants.   Yes   No
  6. Worker has a continuing relationship with the employer.   Yes   No
  7. Working hours are set by the employer.   Yes  No
  8. worker must devote substantially his full time efforts to the employer's business.  Yes   No
  9. Work is performed on employers premises.  Yes  No
  10. Worker's services conform to sequence set by employer.   Yes   No
  11. Worker is required to submit regular oral or written reports.  Yes  No
  12. Worker's payment is based on time spent not by the job.   Yes  No
  13. Worker is reimbursed for travel or other expenses.   Yes  No
  14. The employer furnishes tools, materials and other equipment.  Yes  No
  15. Worker has no significant investment in the business.   Yes  No
  16. Worker has no risk of economic loss.  Yes  No
  17. Worker is working for only one employer at a time.   Yes  No
  18. Worker does not make services available to the general public.  Yes  No
  19. Worker is subject to discharge for no reason.  Yes  No
  20. Worker can terminate relationship with impunity.  Yes   No

One of the main differences in contractor vs. employee is how you get paid and how you will pay your taxes.  An independent contractor must pay their own federal and social security taxes.  An employer will pay the employee's taxes.




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