Internal Revenue Code (IRC): Federal tax code that provides criteria for worker classification and tax treatment of independent contractors
Fair Labor Standards Act (FLSA): Federal law governing labor standards, crucial for ensuring proper worker classification and avoiding misclassification issues
Civil Rights Act: Federal law ensuring non-discrimination provisions are included in the agreement
Immigration Reform and Control Act: Federal law requiring verification of work authorization status
Federal Tax Laws - 1099 Requirements: Regulations governing tax reporting requirements for independent contractors using Form 1099
State Labor Codes: State-specific laws governing labor relationships and worker classification
State Worker Classification Tests: State-specific tests (such as ABC test in California) for determining independent contractor status
State Tax Laws: State-specific tax regulations affecting independent contractors
State Unemployment Insurance Laws: State regulations regarding unemployment insurance and independent contractor eligibility
Economic Reality Test: Common law test examining the economic relationship between parties to determine worker classification
Right to Control Test: Common law test focusing on the degree of control the hiring party has over the work process
IRS 20-Factor Test: IRS guidelines using 20 factors to determine worker classification status
Worker Classification Provisions: Contract sections clearly establishing independent contractor status and relationship parameters
Liability & Insurance Requirements: Provisions specifying required insurance coverage and liability responsibilities
Intellectual Property Rights: Provisions governing ownership of work product, including work for hire and confidentiality terms
At-Will Termination Provisions: Terms specifying the at-will nature of the relationship and termination procedures
Tax Responsibility Provisions: Clear statements regarding contractor's responsibility for all taxes and tax reporting obligations
