Small Business Rundown

Ep. 11: Worker Classification: The Difference Between Employees and Independent Contractors

National Federation of Independent Business Season 1 Episode 11

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0:00 | 9:41

In this episode of the Small Business Rundown, Beth Milito, Executive Director of the NFIB Small Business Legal Center, goes over how to determine whether your small business’ workers are considered employees or independent contractors by the IRS. This seemingly simple distinction is actually extremely complex—and can cost small business owners who misclassify thousands of dollars in penalties. Beth covers the difference between independent contractors and employees, the different tests used to determine classification, and common exceptions. 

The Small Business Legal Center also offers a printable Independent Contractor guide which can be downloaded here: https://strgnfibcom.blob.core.windows.net/nfibcom/Guide-to-Independent-Contractors-2022.pdf