Evaluate whether a worker may be misclassified as an independent contractor using IRS common-law rules, the ABC Test, and DOL economic reality factors. Answer each question to receive a risk score and classification guidance.
Each question is scored 0 (contractor indicator), 1 (neutral), or 2 (employee indicator) and multiplied by its factor weight. The sum is divided by the maximum possible weighted score to produce a 0–100% risk percentage.
Category weights: Behavioral Control (instructions ×2.0, schedule ×1.5, location ×1.0); Financial Control (investment ×2.0, profit/loss ×2.0, market services ×2.0, payment method ×1.5); Relationship Type (benefits ×2.0, permanency ×1.5, integral work ×2.0, substitution ×1.5, written contract ×1.0); ABC Test (direction ×2.0, outside business ×2.0, independent trade ×2.0).
Risk Bands: 0–24% = Low Risk | 25–49% = Moderate Risk | 50–74% = High Risk | 75–100% = Very High Risk
