How do you determine if a worker is an employee or an independent contractor? The IRS Office of Federal, State, and Local Government recently held a webinar to answer that question. Worker classification is determined by the relationship between a worker and the business, and whether the business can control how tasks are performed. A business controls a worker if it can place restrictions on what equipment can be used and what protocols to follow. The IRS considers several issues, such as: the substance of a relationship (not its label); whether a worker receives fringe benefits; the permanency of the relationship; and whether a worker’s services are a key aspect of the business.