To determine whether a worker is a W2 employee vs. an independent contractor, the IRS looks at several factors, but the most important factor is the amount of control the employer exerts over the worker’s behavior.
What this means is whether the employer directs or controls how the worker does the work. A worker is an employee when the business has the right to direct and control the worker. The business does not have to actually direct or control the way the work is done – as long as the employer has the right to direct and control the work.
The behavioral control factors fall into several categories:
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