Employee Classification Status Calculator
Assess whether a worker qualifies as an employee or independent contractor using the IRS Common Law Rules (Behavioral Control, Financial Control, and Type of Relationship). Answer each question honestly for the most accurate result.
Behavioral Control
Does the company control how the worker does the job?
Financial Control
Does the company control the business aspects of the worker's job?
Type of Relationship
How do the worker and company perceive their relationship?
Fill in all fields above and click Calculate.
Scoring Formula
Each question is scored 0–2 based on how strongly it indicates employee status (2 = strong employee indicator, 0 = strong contractor indicator). Scores are grouped into three IRS categories:
- Behavioral Control (3 questions, max 6 points): Instruction-giving, training, schedule control
- Financial Control (4 questions, max 8 points): Investment, profit/loss risk, multiple clients, payment method
- Type of Relationship (4 questions, max 8 points): Written contract, benefits, permanency, integral work
Total Score = Behavioral + Financial + Relationship (max 22)
Employee Indicator % = (Total Score / 22) × 100
- ≥ 70% → Likely Employee
- 45%–69% → Borderline / Uncertain
- < 45% → Likely Independent Contractor
Assumptions & References
- Based on the IRS Common Law Rules for worker classification (Publication 15-A, Section 2).
- The three categories — Behavioral Control, Financial Control, and Type of Relationship — are the official IRS framework; no single factor is determinative.
- This tool provides an estimate only and does not constitute legal or tax advice.
- For an official IRS determination, file Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes).
- State laws (e.g., California AB5 ABC Test) may impose stricter standards than federal IRS rules.
- Misclassification penalties may include back payroll taxes, interest, and fines under IRC §3509.
- Reference: IRS: Independent Contractor or Employee?