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Employee Classification
As mandated by the Internal Revenue Service, covered employers must file IRS Form 1096, Annual Summary and Transmittal of US Information Returns.
Use this flowchart to navigate the process of hiring an independent contractor.
Updated to reflect amendments regarding workers' compensation, effective November 11, 2018.
Updated to reflect a law regarding the status of certain marketplace contractors, effective July 14, 2018.
Updated to reflect an amendment to the minimum wage exemptions, effective July 1, 2018.
Updated to reflect a law regarding the status of certain marketplace contractors, effective July 1, 2018.
Updated to reflect a law regarding the status of building service contractors who affiliate with online platforms, effective May 8, 2018.
HR guidance on complying with the FLSA and state employee classification requirements.