Regulations established by the U.S. Internal Revenue Service and the U.S. Department of Labor…

➤ How do IRS and DOL rules differ in practice?
The IRS centers on tax withholding and control over work, weighing many common-law factors. The DOL emphasizes wage-and-hour protections, asking if a worker is economically dependent. These different focuses can lead to different classifications for the same working relationship, so employers must consider both tax and labor standards.