Employees vs. Independent Contractors

Effective March 11, 2024, the Wage and Hour Division of the Department of Labor (DOL) revised its guidance on how to analyze whether a worker is an employee or an independent contractor under the Fair Labor Standards Act (FLSA).  Here are some indicators:

Employee

  • Working for someone else’s business
  • Generally, can only earn more by working additional hours
  • Typically uses the employer’s materials, tools and equipment
  • Typically works for one employer or may be prohibited from working for others
  • Continuing or indefinite relationship with the employer
  • Employer decides how and when the work will be performed
  • Employer assigns the work to be performed

Independent Contractor

  • In business for themselves
  • Can increase profit through business decisions
  • Typically provides their own materials, tools and equipment and uses them to extend market reach
  • Often works with multiple clients and companies
  • Temporary relationship until project is completed
  • Decides how and when they will perform the work
  • Decides what work or projects they will take on
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