Proper Classification - Independent Contractor or Employee?
California
Department of Industrial Relations (DIR) Evaluation and Factors
(Employee or Independent Contractor Under California
Labor Laws) - pdf document
California
Division of Labor Standards Enforcement (DLSE) Responses to FAQ
about Independent Contractor / Employee Distinction
California
Employment Development Department (EDD) Benefit Determination Guide
(Independent Contractor or Employee under California
law) - pdf document
IRS
Evaluation and Factors
(Independent Contractor or Employee under federal
tax law)
IRS
Guidance - Independent Contractor or Employee? - Evaluating a
worker's status
(Publication 15-A - includes evaluation guidance
and industry examples)
IRS
Training Manual (1996) - Independent Contractor or Employee?
- Evaluating a worker's status
US
Department of Labor FLSA Advisor - "Are My Workers Employees?"
US
Department of Labor Fact Sheet
(Employee or Independent Contractor under the
Fair Labor Standards Act)
Independent Contractor Reporting
FAQ
About the Independent Contractor Reporting Law
[from the EDD]
Independent Contractor Reporting
Requirements
[Fact Sheet from the EDD]
Report of Independent
Contractor(s)
(Form DE 542 from the EDD)
Tax Reporting - Instructions
for Form 1099 - MISC
(from the IRS)
Law
- Federal
Statutes
Labor
Laws: 29 U.S. Code, § 1, et seq.
Regulations
Code
of Federal Regulations
EEOC
Compliance Manual
EEOC
Enforcement Guidelines
EEOC
Regulations