Employment 🏛 DOL

Employee vs Independent Contractor Classification

Misclassifying employees as independent contractors is a common and costly error. The DOL uses an economic reality test examining factors including control, investment, profit/loss opportunity, integration, and permanency. The IRS uses a 20-factor common law test.

Source Agency
US Dept of Labor — Wage and Hour Division

Last Verified
March 1, 2026

Next Review
May 30, 2026

View Official Source ↗

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