Easthampton Chamber of Commerce Member since 1999

Employee vs. Subcontractor:
Resources and Links

For more information, see the IRS brochure Independent Contractor or Employee? - note: this may be out of date. For the most current IRS information or if you have more questions, visit the IRS web site.

For Massachusetts law, visit the Massachusetts Dept. of Unemployment Insurance web site or review their booklet Simplifying the Unemployment Insurance Law - A Guide for Employers (revised 9/06 - page 9 talks about who could be classified as an independent contractor).

If your business hires a lot of independent contractors, schedule a meeting with your insurance agent to discuss how it impacts your policy costs and what coverage you should have.

If you want to see what an employee really costs you after taxes and benefits, check out the What's the Real Cost of an Employee?