TERMS
Terms of use
Last reviewed August 24, 2026.
Educational information
The site provides general educational information about worker-classification research and administrative workflows. It does not create an attorney-client, accountant-client, payroll-provider, or agency-representation relationship and does not provide a classification determination for a specific worker.
Use current official instructions
Government forms, rules, and procedures change. Before filing, paying, appealing, or correcting a tax or unemployment matter, use the current instructions from the responsible agency and obtain qualified professional advice when the decision is material or disputed.
External sources
Links to government websites are provided for research convenience. Their availability and content are controlled by the relevant agencies.