THE EMPLOYEE-INDEPENDENT CONTRACTOR-EMPLOYER DILEMMA

RANDALL L. HARTMAN

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DOI: 10.2190/AHFX-ULNY-DGP1-GM1M

Abstract

This article discusses the advantages and disadvantages to employers and employees of considering an employee an independent contractor. The author also itemizes twenty factor the courts and the Internal Revenue Service have used to determine whether a hired worker is an employee or an independent contractor. A reference list at the end of the paper offers legal citations for selected job classifications that can serve as guidelines in determining status.

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This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License.