[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304009-105":53,"doc-detail-304009-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","tax-guide-topic-41-independent-contractors-and-employees","TAX GUIDE - Topic 41 - Independent Contractors and Employees","","This tax guide explains how to determine whether a worker is an employee or an independent contractor for City and County of Denver, Colorado. It describes the control-and-direction standard, noting that the right to direct the details and means of performing services is key, even if day-to-day control is not exercised. The guide outlines multiple non-exclusive factors, including instructions, tools and materials, rights to discharge or terminate, time commitment, investment in facilities, profit or loss, payment structure, and continuing relationships. It also addresses misclassification risks and related reporting using Form W-2 versus Form 1099-Misc.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/tax-guide-topic-41-independent-contractors-and-employees/304009/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/tax-guide-topic-41-independent-contractors-and-employees/304009.png","ImageObject",442,249,{"name":88,"@type":89},"Noah","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What test is used to decide whether a worker is an employee or an independent contractor?","Question",{"text":108,"@type":109},"The guide emphasizes whether the person for whom services are performed has the right to control and direct the work—not only the result, but also the details and means of accomplishing it. If control is limited to the result and not the methods, the worker is generally an independent contractor.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Do the factors work independently, or is one factor enough?",{"text":113,"@type":109},"No single factor solely determines the classification. The guide states that various factors are guides, and the totality of the circumstances must be examined, with special scrutiny to ensure formal labels do not obscure the relationship’s substance.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the guide describe tax reporting for employees versus independent contractors?",{"text":117,"@type":109},"It states that compensation for employees is reported on Form W-2, showing wages and withheld taxes including FICA and Medicare. Compensation for independent contractors is generally reported on Form 1099-Misc, and taxes are typically not withheld, so withholding will not appear.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304009,1790493097,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},8796095462418,"https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780","City and County of Denver, Colorado  \nTAX GUIDE  \nTopic No. 41  \nINDEPENDENT CONTRACTORS AND  \nEMPLOYEES  \nGenerally an employer-employee relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer direct or control the way the services are performed; it is sufficient if he/she has the right to do so. In general, if an individual is subject to the control or direction of another person merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he/she is an independent contractor. The totality of the circumstances must be examined to determine whether the relationship is one of employer and employee or one ofan independent contractor.  \nVarious factors are used to determine whether a person is an employee or an independent contractor. No one factor solely determines whether a person is an employee or an independent contractor. The factors are guides for determining whether an individual is an employee or independent contractor. Special scrutiny is required to assure that the formalities of the arrangements do not obscure the substance of the relationship. The way the parties refer to themselves does not determine whether a claimant is an independent contractor or employee.  \nFactors considered in determining whether an employer-employee relationship exists include, but are not limited to, the following:  \n1. Instructions. A worker who is required to comply with other persons’ instructions about when, where, and how he or she is to work is ordinarily an employee. This control factor is present if the person for whom the services are performed has the right to require compliance with instructions.  \n2. Furnishing Tools and Materials. The fact that the person for whom the services are performed furnishes tools, materials, and other equipment tends to show an employer-employee relationship.  \n3. Right to Discharge. The right to discharge a worker is a factor indicating that the worker is an employee and the person possessing the right is an employer.  \n4. Right to Terminate. If the worker has the right to end his or her relationship with the person for whom the services are performed at any time, he or she wishes without incurring liability, that factor indicates an employer-employee relationship.  \n5. Full Time Required. If the worker must devote substantially full time to the business of the person for whom the services are performed, such person has control over the amount of time the worker spends working and implicitly restricts the worker from doing other gainful work. An independent contractor, on the other hand, is free to work when and for whom he or she chooses.  \n6. Significant Investment. If the worker invests in facilities that are used by the worker in performing services and are not typically maintained by employees (such as the maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the worker is an independent contractor. On the other hand, lack of investment in facilities indicates dependence on the person or persons for whom the services are performed for such facilities and, accordingly, the existence of an employer-employee relationship.  \n7. Realization of Profit or Loss. A worker who can realize a profit or suffer a loss as a result of providing his or her services (in addition to the profit or loss ordinarily realized by employees) is generally an independent contractor; the worker who cannot is generally an employee. The risk that a worker will not receive payment for his or her services, however","cbCailm0vlh9rEjM","https://ap.wps.com/l/cbCailm0vlh9rEjM","pdf",189439,"English","# Determining employee vs. independent contractor\n## Control and direction standard\n## Totality of circumstances and special scrutiny\n## Key factors\n### Instructions\n### Furnishing tools and materials\n### Right to discharge and right to terminate\n### Full-time requirement\n### Significant investment\n### Profit or loss realization\n### Payment structure\n### Continuing relationship\n# Reporting and misclassification consequences\n## Form W-2 and Form 1099-Misc\n## Employee OPT withholding requirement","[{\"question\":\"What test is used to decide whether a worker is an employee or an independent contractor?\",\"answer\":\"The guide emphasizes whether the person for whom services are performed has the right to control and direct the work—not only the result, but also the details and means of accomplishing it. If control is limited to the result and not the methods, the worker is generally an independent contractor.\"},{\"question\":\"Do the factors work independently, or is one factor enough?\",\"answer\":\"No single factor solely determines the classification. The guide states that various factors are guides, and the totality of the circumstances must be examined, with special scrutiny to ensure formal labels do not obscure the relationship’s substance.\"},{\"question\":\"How does the guide describe tax reporting for employees versus independent contractors?\",\"answer\":\"It states that compensation for employees is reported on Form W-2, showing wages and withheld taxes including FICA and Medicare. Compensation for independent contractors is generally reported on Form 1099-Misc, and taxes are typically not withheld, so withholding will not appear.\"}]","TAX GUIDE - Topic 41 - Independent Contractors and Employees | PDF",1789808911]