NPMCA, National Pavement Maintenance Contractors Association

Academy / resources

External Resource3 min

IRS: Independent Contractor or Employee?

The IRS page explaining how to tell whether a worker is an employee or an independent contractor for federal tax purposes. Pavement contractors often pay seasonal help as 1099 workers, and misclassification can be costly. Owners should read this before deciding how to pay a new hand; state rules may be stricter.

External authoritative source. The named publisher maintains this material. Source verified means NPMCA checked the source identity, link and classification; it does not mean NPMCA technically reviewed or approved the underlying regulation or guidance. Open the source for current requirements.
Open source — IRS

Free · outside site

For
Owner-Operator, Business Owner
Jurisdiction
US-federal
Version
1.0 · Published
Source identity checked
2026-09-09
Maintained by
IRS

Sources

  1. [1]Independent contractor (self-employed) or employee? — IRS · checked 2026-09-09

Educational only. Your employer is responsible for the safety and compliance program on your job. Talk to a qualified professional where a decision depends on it.