Generated 10/9/2026 | yourpaybot.com/tools/worker-classification
Answer the 20 questions below, drawn from the IRS common-law factors (Rev. Rul. 87-41 and Publication 15-A). Each “Yes” answer indicates traits of an employee relationship; “No” indicates traits of an independent contractor. Results update in real time.
Does the company provide detailed instructions on how the work should be done?
Does the company provide training on how to do the job?
Are the worker's services integrated into the company's business operations?
Must the worker personally perform the services (cannot delegate)?
Does the company hire, supervise, or pay the worker's assistants?
Does the company set the worker's hours of work?
Must the work be performed at the company's location?
Is the worker paid by the hour, week, or month (rather than by the job)?
Does the company pay the worker's business or travel expenses?
Does the company furnish the worker's tools and materials?
Does the worker lack a significant investment in their own equipment or facilities?
Is the worker shielded from the possibility of profit or loss?
Does the worker work for only one company (not multiple clients)?
Does the worker NOT offer their services to the general public?
Is there a continuing or indefinite relationship (not project-based)?
Does the company have the right to discharge the worker at will?
Can the worker quit at any time without liability?
Does the worker receive employee benefits (insurance, pension, PTO)?
Is there a written agreement stating the worker is an employee?
Are the worker's services a key aspect of the company's regular business?
Answer questions on the left to see your classification result.
20 questions based on the IRS common-law factors
| # | Factor | Category | Answer |
|---|---|---|---|
| 1 | Does the company provide detailed instructions on how the work should be done? | behavioral | — |
| 2 | Does the company provide training on how to do the job? | behavioral | — |
| 3 | Are the worker's services integrated into the company's business operations? | behavioral | — |
| 4 | Must the worker personally perform the services (cannot delegate)? | behavioral | — |
| 5 | Does the company hire, supervise, or pay the worker's assistants? | behavioral | — |
| 6 | Does the company set the worker's hours of work? | behavioral | — |
| 7 | Must the work be performed at the company's location? | behavioral | — |
| 8 | Is the worker paid by the hour, week, or month (rather than by the job)? | financial | — |
| 9 | Does the company pay the worker's business or travel expenses? | financial | — |
| 10 | Does the company furnish the worker's tools and materials? | financial | — |
| 11 | Does the worker lack a significant investment in their own equipment or facilities? | financial | — |
| 12 | Is the worker shielded from the possibility of profit or loss? | financial | — |
| 13 | Does the worker work for only one company (not multiple clients)? | financial | — |
| 14 | Does the worker NOT offer their services to the general public? | financial | — |
| 15 | Is there a continuing or indefinite relationship (not project-based)? | relationship | — |
| 16 | Does the company have the right to discharge the worker at will? | relationship | — |
| 17 | Can the worker quit at any time without liability? | relationship | — |
| 18 | Does the worker receive employee benefits (insurance, pension, PTO)? | relationship | — |
| 19 | Is there a written agreement stating the worker is an employee? | relationship | — |
| 20 | Are the worker's services a key aspect of the company's regular business? | relationship | — |
Disclaimer: This tool provides guidance only and does not constitute legal, tax, or accounting advice. Always consult with a qualified professional for definitive worker classification determinations. © 2026 YourPayBot Inc.
IF EMPLOYEE
W-4 Simulator →
Estimate withholding impact
IF NON-RESIDENT ALIEN
NRA Treaty Wizard →
Determine treaty eligibility
PRO TOOLS
Upgrade →
Nexus, Garnishment & more
The IRS uses a common law test to determine whether a worker is an employee or independent contractor for federal employment-tax purposes. Rev. Rul. 87-41 listed 20 factors; the IRS now groups the evidence into three categories (Publication 15-A), and no single factor is decisive:
Behavioral Control
Does the company control or have the right to control how the worker does the job?
Financial Control
Does the company control the business aspects of the worker's job (expenses, tools, profit opportunity)?
Relationship Type
Are there written contracts or employee-type benefits? Is the relationship ongoing or project-based?
Misclassification can be costly: back employment taxes (computed at the reduced rates in IRC §3509 unless the employer intentionally disregarded the withholding rules), interest, penalties, and potential liability under wage-hour and state laws. A worker or business can ask the IRS for a determination on Form SS-8. When in doubt, consult a tax professional.
Other tests can give a different answer. This tool applies the IRS test only. For the Fair Labor Standards Act (minimum wage and overtime) the Department of Labor uses an “economic reality” test, and many states apply their own, often stricter, tests (for example ABC tests). As of October 2026, DOL has proposed (February 2026) to replace its 2024 independent-contractor rule (29 CFR Part 795) and is not applying that rule in its investigations; check current DOL guidance.
Reference: IRS Publication 15-A, Employer's Supplemental Tax Guide; Revenue Ruling 87-41.