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


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