1099 vs W-2 Worker Classification Test

1Do you tell this worker specific hours to start and end their workday?

2Do you specify which job site they must work on and when they must be there?

3Do you provide, or require them to use, specific tools, equipment, or vehicles?

4Do you give detailed instructions on how the work should be performed, not just the end result?

5Do you evaluate how they do the work (methods, technique), not just whether the result is acceptable?

6Do you train this worker on how you want the work performed?

7Do you decide the order or sequence in which tasks are completed?

8Are they required to perform the work personally, without sending a helper or substitute?

9Do you reimburse their business expenses such as fuel, tools, or supplies?

10Do you pay them by the hour, day, or week, rather than a flat price per job or milestone?

11Do you provide the significant tools, equipment, or vehicles they use on the job?

12Are they prohibited, formally or informally, from working for your competitors while working for you?

13Is your business their primary or only source of income?

14Do they bear no real risk of financial loss if a job takes longer or costs more than expected?

15Do they NOT advertise, market, or make services available to the general public?

16Is there NO written contract clearly establishing them as an independent contractor?

17Do you provide any employee-type benefits such as paid time off, health insurance, or retirement contributions?

18Is the relationship ongoing or indefinite, rather than tied to a specific project with a defined end?

19Do they perform services that are a key, recurring part of your business, not an ancillary or one-off need?

20Have you ever treated this worker as an employee for any purpose, such as workers' comp coverage, state unemployment, or benefits enrollment?