Characterizing a worker as an employee or independent contractor carries with it a multitude of substantial legal consequences, particularly in employment and tax law.
If a worker is an employee, the tax and compliance "cost" of a worker is substantially more than if the worker is an independent contractor.
The Affordable Care Act also requires employers of a certain size provide full-time (in distinction to part-time) employees with health insurance. In employment law, if a worker is characterized as an employee, the employer acquires EEO liability for the employee's actions.
This program provides attorneys advising businesses with a practical guide to classifying workers as employees or independent contractors, the substantive legal consequences under tax and employment law, and best practices to avoid liability.
- Employment law factors for characterizing a worker as an employee or contractor
- Employer liability for EEO and discrimination violations committed by contractors
- Tax factors to determine whether a worker is a contractor v. an employee
- Tax liability and withholding obligations of employers depending on the classification
- Affordable Care Act implications of characterizing an employee as full-time or part-time