Independent Contractor Classification

A Practice Note discussing the classification of individuals as independent contractors, including how companies benefit from engaging independent contractors, the tests for independent contractor status, including the economic realities test under the Fair Labor Standards Act (FLSA) and the Internal Revenue Service's control test, penalties for misclassification, recordkeeping, and best practices. This Note addresses federal law. For information on state law requirements, see the State Q&A Tools under Related Content.

Gabrielle Wirth, Dorsey & Whitney LLP, with Practical Law Labor & Employment


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247400158563", "objName" : "ACT_OWNED - READ_ONLY - 4-503-3970", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-7fcc06b0:15b18edab36:-38de", "analyticsSessionCookie" : "2-7fcc06b0:15b18edab36:-38dd", "statisticSensorPath" : "" }