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SESK: Stuff Everyone Should Know · sesk.info/founder-remote-worker-still-employee

A worker does your tasks from home, but you control what they do and how. To the IRS, they are usually what?

An employee: working remotely does not change the common-law control test.

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  1. An independent contractor, because they work from home
  2. An employee, because you control the details ✔
  3. A volunteer, because there is no office

Why: Under IRS common-law rules, a remote worker is your employee if you can control what will be done and how. Where they sit does not matter; your right to control the details does.

Huh, didn't know that: This holds even if the worker chose to work remotely.

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References

Answer: An employee, because you control the details. Under IRS common-law rules, a remote worker is your employee if you can control what will be done and how. Where they sit does not matter; your right to control the details does.

  1. IRS: Independent contractor (self-employed) or employee? www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee
    is your employee under the common-law rules, if you can control what will be done and how it will be done
    Checked 2026-10-11.

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Starting and Running a BusinessThe IRS sorts evidence about whether a worker is an employee into which three categories?Starting and Running a BusinessHow many IRS factors must point to "employee" before a worker counts as an employee?Starting and Running a BusinessWho can file IRS Form SS-8 to ask the IRS to decide if a worker is an employee or a contractor?

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