Internal Revenue Code: Federal tax guidelines from the IRS that govern the classification and tax treatment of independent contractors, including the 20-Factor Test for determining worker status

Fair Labor Standards Act (FLSA): Federal law establishing wage, hour, and other employment standards that must be considered when distinguishing between employees and independent contractors

National Labor Relations Act (NLRA): Federal law governing labor relations and protecting workers' rights, which affects how independent contractors can be classified and treated

DOL Economic Reality Test: Department of Labor framework that examines the economic relationship between worker and employer to determine true independent contractor status

State Labor Codes: State-specific laws and regulations governing worker classification and labor relations that may impose additional requirements beyond federal standards

ABC Test: Common law test used in many states that requires meeting three conditions: worker is free from control, performs work outside the usual course of business, and is independently established in that trade

Right to Control Test: Common law test examining the degree of control the hiring entity has over the worker's performance and methods of work

State Unemployment Insurance Laws: State-specific regulations determining unemployment insurance obligations and coverage for different worker classifications

Industry-Specific Regulations: Additional regulatory requirements that may apply to independent contractor relationships in particular industries or sectors

DOL Fact Sheet #13: Department of Labor guidance document specifically addressing employment relationships under the FLSA and helping determine worker classification