Independent contractors, by contrast, receive 1099 forms when they perform services for a company without being a direct employee.
Other definitions of non-standard or gig work center on the tax status or legal classification of workers: the difference between employees and independent contractors. Employees receive W-2 forms from their employers, who are obligated to provide them certain benefits, to deduct payroll taxes, and are covered by minimum wage and anti-discrimination laws. In many cases, temp-agency and subcontracted work is W-2 work, but the W-2 is issued by the contracting company rather than the company where the worker reports to work. Independent contractors, by contrast, receive 1099 forms when they perform services for a company without being a direct employee. Payroll taxes are not deducted, and neither party is covered by the same rules and regulations that apply to traditional employees.