Fair Labor Standards Act (FLSA): Federal law establishing standards for wage and hour requirements, including minimum wage, overtime pay, and record-keeping requirements
Internal Revenue Code Section 1706: Federal tax provision governing worker classification rules, particularly for technical services contractors
Immigration Reform and Control Act (IRCA): Federal law requiring employers to verify the identity and employment eligibility of their workers
IRS 20-Factor Test: Guidelines used by the IRS to determine whether a worker should be classified as an employee or independent contractor
ABC Test: Three-part test used in some states (notably California) to determine worker classification, focusing on control, business integration, and independent trade
State Labor Codes: State-specific laws governing employment relationships, working conditions, and contractor regulations
OSHA Requirements: Federal and state safety regulations that may apply to contractors working in specific industries or conditions
State Contract Laws: State-specific regulations governing contract formation, enforcement, and interpretation
Intellectual Property Laws: Federal and state laws governing copyright, patents, and trade secrets that need to be addressed in contractor agreements
Non-Compete Regulations: State-specific laws limiting or governing the enforceability of non-compete clauses in contractor agreements
Insurance Requirements: State and industry-specific insurance requirements for contractors, including professional liability and workers' compensation
Tax Reporting Requirements: Federal and state requirements for tax reporting, including 1099 forms and contractor tax obligations
