1. Avoiding Legal Landmines When Using Contractors & Other Contingent Workers Leila S. Narvid Payne & Fears LLP

7. Independent Contractors Determine whether a worker is an employee or independent contractor! DLSE starts with the presumption that the worker is an employee. (CA Labor Code § 3357.)

10. Consequences of Misclassifying Employees and Independent Contractors

12. Legal Standards for Determining Employee/Independent Contractor Relationship

18. IRS “20 Factor” Test Who has control over the work being done?

24. FLSA - Economic Realities Test Employee status depends on the circumstances of the work relationship, and no one factor is dispositive. What is the “true economic reality” of the employment relationship? Carter v. Dutchess Community College (2d Cir. 1984) 735 F.2d 8