Gig Workers, Independent contractors (ICs), and individuals who are self-employed, work in nearly all industries and sectors.  They are independent of the control of a company or corporation. They often work on a contract-basis with companies, and, thus are not considered employees of the companies who employ them. ICs do not receive benefits from an employer and, thus, are responsible for securing their own insurance, disability and retirement plans, which makes them a cheaper alternative to hiring workers as employees. 

We, as trusted advisors to our clientele, should understand all applicable IRS regulations. This will allow us to properly inform those who employ ICs, how to avoid tax compliance issues by having the tools to determine whether the individual worker is an independent contractor or a regular employee. 

Learning Objectives:

• Identify IRS and DOL tests to determine status


• Define safe harbor rules and relief provisions for both employers and workers


• Define the benefits and risks of the I/C relationship