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Employee or independent contractor?

General info only. Check with a licensed pro and your local building department.

Getting this wrong affects taxes, unemployment and workers' comp.

What the sources say

TopicWhat the source saysSource
IRS testIRS: look at all evidence of control and independence, in three categories — behavioral, financial, and type of relationship.Source page
checked 2026-11-02
Advisory opinionCDLE offers written advisory opinions on classification and takes misclassification complaints.Source page
checked 2026-11-02
Advisory opinion feeCDLE: a request for an advisory opinion needs a nonrefundable $100 payment to the Colorado Department of Labor and Employment. Call UI Audits at 303-318-9100, option 4, to arrange payment.Source page
checked 2026-11-02

Checked 2026-11-02. General information, not legal advice.