Worker-classification facts matrix
Gather facts for each applicable law before choosing the payment and reporting setup.
| Describe the actual service and customer business | Work description and agreement reference | ________________ |
|---|---|---|
| Record control over time, methods and tools | Specific observed facts | ________________ |
| Record business activity and work locations | Usual-course and premises facts | ________________ |
| Document independent business activity | Other customers and business evidence where relevant | ________________ |
| Review each applicable legal test separately | Agency or counsel determination and date | ________________ |
| Revisit changed arrangements | Changed facts and next review owner | ________________ |
Income-tax withholding is entered from a verified calculation. These tools do not transfer wages or file and deposit taxes.