Glossary

The distinction between an independent contractor (1099) and an employee (W-2) under US federal and state tax and labor law.

The IRS form businesses use to report payments of $600 or more to independent contractors (non-employees) for services rendered during the calendar year.

The 2019 California law that codified the ABC test for worker classification, shifting the state's classification analysis toward employee status.

A legal test used by several US states to determine whether a worker is an employee or an independent contractor.

Workers engaged on a non-permanent basis, 1099 contractors, staffing-agency placements, international EOR workers, and gig-platform talent.

A third party that serves as the legal employer of a worker on behalf of a client company.

A company that runs a client's contingent-workforce program end-to-end, vendor management, compliance, reporting, payment, typically at 3-5% markup.

Software that coordinates contingent-workforce requirements, vendor submissions, and vendor performance across multiple staffing agencies.

Treating a worker as an independent contractor when they should legally be classified as an employee.