Independent contractor (self-employed) or employee?
This lesson is a guide published on irs.gov.
Read the guideWhat you'll get
The IRS explains how it decides whether someone who works for you is a contractor or an employee, by looking at who controls the work, the money and the relationship, and what happens if you get it wrong. North Carolina's Industrial Commission also investigates misclassification.
Do this week
Check each person you pay regularly against the page's three tests, and talk to an accountant about anyone who looks like an employee.