Form 14581-G - Employee Or Independent Contractor Compliance Self-Assessment For Public Employers Page 2
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1
2
3Department of the Treasury - Internal Revenue Service
14581-G
Form
Employee or Independent Contractor Compliance Self-Assessment
(June 2017)
For Public Employers
Worker Status – Publication 963
Following are provisions used in making worker classification determinations.
Common Law Rules and Categories of Evidence
Factors that provide evidence of the degree of control and independence fall into three categories:
1. Behavioral Control: Does the company control or have the right to control what the workers do and how the workers do their job
Behavioral control refers to facts that show whether there is a right to direct or control how the worker does the work. A worker is an
employee when the business has the right to direct and control the worker. The business does not have to actually direct or control
the way the work is done – as long as the employer has the right to direct and control the work. The behavioral control factors fall
into the categories of:
• Type of instructions given
• Degree of instruction
• Evaluation systems
• Training
2. Financial Control: Are the business aspects of the worker’s job controlled by the payer? These include things like how the worker is
paid, whether expenses are reimbursed, who provides tools/supplies, etc.
Financial control refers to facts that show whether the business has the right to control the economic aspects of the worker’s job. The
financial control factors fall into the categories of:
• Significant investment
• Unreimbursed expenses
• Opportunity for profit or loss
• Services available to the market
• Method of payment
3. Type of Relationship: Are there written contracts or employee type benefits (such as pension plan, insurance, vacation pay, etc.)?
Will the relationship continue and is the work performed a key aspect of the business
Type of relationship refers to facts that show how the worker and business perceive their relationship to each other. The factors, for
the type of relationship between two parties, generally fall into the categories of:
• Written contracts
• Employee benefits
• Permanency of the relationship
• Services provided as key activity of the business
Comments
1.
Are all workers properly classified as employees or independent contractors
Yes
No
Follow Up
Note: Under the common-law standards applied by the IRS, there are three categories of evidence, Behavioral Controls, Financial
Controls and Relationship of the parties, which should be considered to determine whether the worker is an employee or independent
contractor.
See Publication 963, Chapter 4, for information about worker classification.
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, can be
submitted to the IRS to obtain a determination of whether a particular worker is an independent contractor or employee of the entity.
Comments
2.
Does the entity have any categories of workers listed in A, B and C, below
Yes
No
Follow Up
If yes, are they classified as employees
Yes
No
Follow Up
14581-G
Catalog Number 69850C
Form
(6-2017)
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