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Independent Contractors, Worker Classification, and the Gig Economy

Business

Independent Contractors, Worker Classification, and the Gig Economy

Course 70558A · 2 hrs · CPA

Misclassifying workers as independent contractors remains one of the most common and costly mistakes businesses make. This course introduces the legal framework for distinguishing employees from independent contractors, explores how the gig economy has complicated traditional classification, and walks through both the current three-part test and the IRS's historic 20-factor test. It also covers statutory worker categories and their tax treatment. CPAs advising businesses of any size will find this course directly relevant to real client situations.

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  • Hours: 2
  • Exam questions: 7
  • Eligible for: CPA
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NASBA Area: Business Law

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Independent Contractors, Worker Classification, and the Gig Economy
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 176 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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