Guidelines for the Classification of Workers: Independent Contractor vs. Employee
During the 2020 Session, the Virginia General Assembly enacted House Bill 1407 (2020
Acts of Assembly, Chapter 681) and Senate Bill 744 (2020 Acts of Assembly, Chapter
682), which sets forth the Virginia standard for classifying workers performing services
for remuneration as employees or independent contractors. In addition, this legislation
imposes civil penalties on employers that fail to properly classify an individual as an
employee.
The Guidelines are available in the Guidance Documents section of the Virginia Tax website. For additional information or questions, email us at misclassificationofworkers@tax.virginia.gov.
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