Staffing Model Selector
Explore two separate decisions: who manages delivery, and who employs or contracts with the people. Four questions help you identify options and the questions still to resolve.
Data as of 31 October 2026 · Sources: IRS independent contractor guidance (page updated 19 May 2026).
Why the answers are not a compliance decision
The actual working relationship, location and applicable rules matter. Budget, contract length or calling someone a contractor does not settle their status. For example, the US IRS evaluates behavioral control, financial control and the relationship of the parties for federal employment tax purposes.
IRS: independent contractor or employee (US federal tax context). Other jurisdictions and legal tests can differ. Confirm your arrangement with appropriate local advisers.