Internal Revenue Code (IRC): Federal tax code governing the classification of independent contractors versus employees and related tax obligations
Fair Labor Standards Act (FLSA): Federal law ensuring proper worker classification and labor standards
Immigration Reform and Control Act: Federal law requiring verification of work eligibility for contractors
Form 1099 Requirements: Federal tax reporting requirements for payments made to independent contractors
State Labor Laws: Specific state regulations governing independent contractor relationships and worker classification
State Worker Classification Tests: State-specific tests (such as ABC test in California) determining independent contractor status
State Tax Requirements: State-specific tax obligations and reporting requirements for independent contractors
State Workers' Compensation Laws: State regulations regarding workers' compensation insurance requirements for contractors
State Unemployment Insurance Laws: State regulations regarding unemployment insurance considerations for independent contractors
IRS Guidelines: Federal guidelines for determining worker classification and tax treatment
Department of Labor Guidance: Federal guidance on worker classification and labor standards
Worker Classification Controls: Behavioral, financial, and relationship type factors determining contractor status
Compensation Structure Requirements: Legal requirements for payment terms, schedules, and tax withholding responsibilities
Intellectual Property Rights: Legal requirements regarding ownership of work product, copyright, and patent rights
Insurance Requirements: Legal considerations for professional liability, general liability, and other required insurance coverage
Term and Termination Provisions: Legal requirements for contract duration, termination conditions, and notice requirements
