Federal Regulations

Besides the IRS and States, you should also be aware of possible conflicts with Federal Regulations.

Independent contractors have successfully filed charges against their clients claiming coverage as an employee under many labor laws including minimum wage, overtime and nondiscrimination laws. Under the following labor laws, the definition of an employee varies, but is generally less restrictive than the law factors used by the IRS:

• ERISA (Employee Retirement Income Security Act)
• FLSA (Fair Labor Standards Act)
• FMLA (Family Medical Leave Act)
• ADEA (Age Discrimination in Employment Act)
• ADA (Americans with Disabilities Act)
• WARN (Worker Adjustment and Retraining Act)
• TITLE VII (Civil Rights Act)
• COBRA (Consolidated Omnibus Budget Reconciliation Act)