METHODOLOGY

Facts first.
Tests kept separate.

Worker classification is unusually easy to oversimplify. Our editorial process is built to resist shortcuts.

1. Start with the legal purpose

We identify whether the question concerns federal employment tax, FLSA status, a state unemployment program, or another state rule. Overlapping facts do not make those legal standards interchangeable.

2. Prefer primary government material

IRS publications and form instructions, U.S. Department of Labor rulemaking pages, and state labor or unemployment agency guidance are the default research base. Third-party commentary is not used as the authority for a rule when an official source is available.

3. Put the source near the claim

A sidebar source list is useful for orientation, but not enough for a compliance article. Material sections now identify the primary source used for the rule or agency process being discussed, so a reader can inspect the authority without reverse-engineering the bibliography.

4. Separate rule from workflow

A guide distinguishes what an agency says from the practical recordkeeping sequence we recommend. Practical steps and field tools are written to help a small business organize facts; they are not mislabeled as official tests or forms.

5. Treat time-sensitive material as time-sensitive

Rulemaking, form revisions, annual IRS publications, deadlines, and agency procedures are reviewed for currency. When the legal landscape is unsettled, the guide says so rather than presenting a proposal as a final rule.

6. Run editorial QA

We check guide depth, repeated phrasing, source IDs, duplicate slugs, unsupported certainty, and build integrity. We also read each worked example and field tool against the actual article question so reusable page design does not become reusable thinking.