Internal Revenue Code (IRC): Federal tax code governing the classification of independent contractors versus employees, determining tax obligations and reporting requirements
Fair Labor Standards Act (FLSA): Federal law that helps ensure proper worker classification and sets standards for employment relationships
IRS Guidelines: Specific IRS rules and the 20-Factor Test for determining independent contractor status
Copyright Act: Federal law governing intellectual property rights and ownership of work created during the contract period
Federal Insurance Contributions Act (FICA): Law governing Social Security and Medicare taxes, which treats independent contractors differently from employees
State Labor Laws: Varying state-specific regulations governing employment relationships and contractor classifications
State Worker Classification Rules: State-specific tests and criteria for determining independent contractor status, which may be stricter than federal standards
State Insurance Requirements: State-specific insurance obligations for independent contractors and freelancers
State Tax Regulations: State-specific tax requirements and reporting obligations for independent contractors
AB5 California Law: California-specific law affecting gig worker classification, using the ABC test for contractor status (relevant if operating in California)
DOL Guidelines: Department of Labor guidelines on independent contractor classification and relationships
