Employers with Independent Contractors

If you are paying someone for services and treating them as an independent contractor, be sure to review the rules for qualifying. If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Please review the rules listed above.