Employee vs Independent Contractor Classifier
Answer 10 questions based on IRS common-law factors to see whether a worker relationship points more toward employee or independent contractor treatment.
Worker Classification Questionnaire
Answer each question based on how the relationship works in practice, not just what a contract says.
Behavioral Control
Do you control when and where the worker performs the work?
Do you control how the worker performs the task, not just the final result?
Do you provide training, detailed instructions, or required procedures?
Financial Control
Do you provide the tools, equipment, software, or supplies needed for the work?
Do you reimburse most business expenses or shield the worker from financial risk?
Can the worker make a profit or suffer a loss based on how they manage the work?
Does the worker offer similar services to other clients or the public?
Relationship Type
Is there a written contract describing the worker as an independent contractor?
Do you provide benefits like insurance, PTO, sick pay, retirement, or paid holidays?
Is the work ongoing, indefinite, or a key part of your regular business?
Answer all 10 questions to see a classification estimate. 10 questions remaining.
This tool is not legal, tax, payroll, or HR advice. Worker classification depends on all facts and circumstances, and the IRS can make final determinations for federal tax purposes.
How This Classifier Works
This tool organizes worker-classification facts into the three IRS common-law categories: behavioral control, financial control, and relationship type. It is designed to help small business owners spot risk before treating a worker as an independent contractor.
More control by the business generally points toward employee status. More independence, financial risk, business investment, and market availability generally point toward independent contractor status. No single factor decides the answer by itself.
The IRS looks at the real working relationship, not only the label used in a contract or payment system. A signed contractor agreement helps document intent, but it does not override facts showing the business controls the worker like an employee.
Frequently Asked Questions
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Last updated: June 2026. Classification rules can be fact-specific and may differ under federal and state law.