Before you hire, check the facts
The IRS says you generally must withhold and deposit income tax, Social Security tax, and Medicare tax on an employee's wages, and pay the employer share plus unemployment tax. You generally do not do that for independent contractors.
Calling someone a contractor does not make them one. The real working relationship decides.
How this works
- Answer 13 short questions in three parts: behavioral control, financial control, and type of relationship.
- Pick the answer that best matches the relationship you expect in real life, not what you wish it looked like.
- You get a score and a plain-English read on where you stand. It takes about three minutes.
Private by design: everything runs in your browser. Nothing is sent anywhere, and nothing is saved.
Your results by part
| Part | Contractor | Employee |
|---|
What to do next
Document your decision
The IRS recommends writing down the factors you used. Keep these in a file for every new worker:
- This checklist, dated and signed by the business owner
- A short note explaining why you reached your conclusion
- If contractor: a signed independent contractor agreement and Form W-9 before the first payment, invoices for every payment, and a plan to file Form 1099-NEC if you meet the reporting threshold
- If employee: Form W-4, Form I-9, payroll setup, and the required state accounts (in Florida, this includes reemployment tax)
Still unsure?
- Read the IRS page "Independent contractor (self-employed) or employee?" on IRS.gov
- Consider filing Form SS-8 for an official IRS determination. The IRS notes it may take at least six months.
- If you already treat workers as contractors and want to fix it, ask a professional about the Voluntary Classification Settlement Program.
- Talk with a bookkeeper, CPA, enrolled agent, or employment attorney.
Remember: a worker who works remotely is still your employee under the common-law rules if you control what will be done and how it will be done.
Disclaimer: This assessment is an educational tool based on the IRS common-law worker classification guidance on IRS.gov. It is not legal or tax advice and does not guarantee any classification outcome. State rules and Department of Labor standards can differ from IRS rules. Consult a qualified tax professional or attorney about your specific situation.