Employee or Independent Contractor

Informational Memo

Published: January 28, 2020

Employee or Independent Contractor
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This material contains general information; it should not be used as a substitute for legal advice. Any attorney general opinions cited in this material are available on request from the League’s Research and Information Service staff.

Find out the factors to look at in making the determination of whether a worker you hire should be treated as an employee or an independent contractor. Your decision can have far-reaching financial consequences for the city, including workers compensation liability, unemployment insurance penalties, Fair Labor Standards Act obligations, PERA status (especially for city managers, clerks or treasurers), IRS and Social Security regulations.