Checkpoint Learning

Course Detail

Payroll - Employee or Independent Contractor   Updated

CATEGORY: Taxation
  Nano Learning
0.2 CPE Credits
Level: Basic

The classification of a worker between an employee and an independent contractor can have major tax implications and penalty if wrong. Both common law rules and court cases provide guidance in determining whether payments made to individuals is payroll to employees or an expense paid to independent contractors. This course provides a brief summary of the indicators for classification and some examples as sourced from the IRS.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

Included with subscription(s):

Add to Cart         Preview

Accreditation Information

Learning objectives

Course outline