Internal Revenue Code (IRC): Federal tax regulations governing the classification and tax treatment of independent contractors, including reporting requirements and tax withholding obligations
Fair Labor Standards Act (FLSA): Federal law ensuring proper worker classification and distinction between employees and independent contractors to prevent misclassification
IRS Independent Contractor Guidelines: Specific IRS rules and tests for determining worker classification as independent contractors versus employees
State Labor Codes: State-specific regulations governing independent contractor classification, rights, and obligations that vary by jurisdiction
State Termination Requirements: State-specific laws regarding notification requirements and procedures for contractor termination or separation
State Record-Keeping Requirements: State-mandated documentation and record retention requirements for contractor relationships and terminations
Common Law Contract Principles: Legal principles governing contract termination, including notice requirements, breach provisions, and remedies
Original Contract Terms: Specific provisions from the original contractor agreement that affect separation terms and conditions
Final Payment Requirements: Legal obligations regarding final payment terms, timing, and documentation for contractor separation
Property Return Protocols: Legal requirements and best practices for documenting the return of company property upon contractor separation
Confidentiality Obligations: Ongoing legal requirements regarding protection of confidential information post-separation
Non-Compete Provisions: Legal enforcement and documentation of any existing non-compete or non-solicitation agreements
Privacy Laws: Federal and state requirements for protecting personal information and maintaining appropriate records
Industry-Specific Regulations: Additional regulatory requirements based on specific industry sectors (e.g., construction, healthcare, technology)
