GAO, Employee Misclassification: Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention (2009) resource Research / Studies OCEG Reviewed
Summary: When employers improperly classify workers as independent contractors instead of employees, those workers do not receive protections and benefits to which they are entitled, and the employers may fail to pay some taxes they would otherwise be required to pay.
U.S. Employment/Labor: Contingent Workforce Domain Supplement resource Standards and Guidelines OCEG Reviewed
This Supplement addresses the risks and compliance issues that arise when employing a contingent workforce.
IRS, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding resource Forms OCEG Reviewed
IRS, Publication 15-A (1/2010), Employer's Supplemental Tax Guide resource Agency Guidances OCEG Reviewed
Pub 15a gives detailed information on how the IRS classifies workers, with helpful hypothetical examples.