Farm Business & Financial Management
Independent Contractor vs. Employee Checklist
A checklist of questions to help sort workers into employee or independent contractor status for a farm. Prepares owners for a review with a tax or legal professional.
ChecklistFarm Business & Financial ManagementFree PDF
What is on this checklist
- Who controls how the work is done
- Who supplies tools and equipment
- Whether the worker serves other customers
- How and when payment is made
- Whether work is ongoing or one time
- Written agreement in place
- Worker's own business or license
- Integration into farm daily work
- Notes for adviser review
How to use this checklist
Work down the list in the same order each time so nothing gets skipped. Anything marked FIX should be handled before the job starts and written down.
Where to check the details
This sheet is a general template, so confirm specifics with your own manuals, labels and local rules. For current official guidance, start with IRS and U.S. Department of Labor.
For more in this area, see the Farm Money and Grants. Between chores, farm.FM has farm humor, including Farm Eggs Finally Win Employee of the Month; Chicken Says It’s About Time, and agribusiness farm stories.