If an employer does not make any withholding from a worker's pay for taxes, then the IRS deems the worker to be an independent contractor.

Question

Quizplus · Accepted Answer

Whether or not an employer withholds taxes does not determine a worker's classification as an employee or independent contractor. The IRS uses a set of factors to determine classification, such as the degree of control the employer has over the worker and the worker's level of independence. Withholding taxes is only one aspect of the employment relationship.

If an Employer Does Not Make Any Withholding from a Worker's