Worker Misclassification

Independent Contractor

• Free from direction and control
• Has necessary skills and training to complete job
• Has a business location
• Performs services for multiple customers
• Sets own hours
• Determines own price for contracted services
• Not eligible for employee benefits
• Provides equipment and tools used to complete job
• Supplies materials needed to do job
• Personally liable for errors and/or accidents
• Files self-employment taxes
• Has right to hire and fire workers
• Must legally complete each contract

Employee

• Means and manner of work are (or can be) controlled
  by employer
• May be trained by employer to perform job
• May work at employer’s business location
• Works for one employer, may serve that employer’s customers
  Hours set by employer
• Accepts wage, salary, or commission determined by
  the employer
• Employer may provide and control equipment and
  tools
• Employer may purchase materials and supplies
• Employer liable for employee errors and/or accidents
• Is hired and can be fired by employer
• May quit working for an employer at any time