Employee or Independent Contractor

Three agencies provide criteria on the difference between an employee and an independent contractor.

Idaho Industrial Commission

For information on the difference between an employee and an independent contractor, see Employee or Independent Contractor. If you classify a worker incorrectly, you may incur a fine and/or penalty.

Workers Compensation Insurance: Employers having one or more full-time, part-time, seasonal or occasional employees must provide workers compensation insurance unless specifically exempt under Idaho law. Independent contractors provide their own insurance.

Idaho Department of Labor

Independent Contractor or Employee?

Internal Revenue Service

For information on Independent Contractors vs Employees and the tax reporting differences, see the Small Business and Self-employed section of the IRS website.

Idaho State Tax Commission

See Independent Contractor under Withholding – Types of Employees