Classifying your workers can be very attractive to avoid paying employer taxes and benefits. The IRS gets very nasty if you are caught mis-classifying your workers. Even if the worker agrees or even request to be treated as a sub, consider these questions:
- Are they self-directed and bring a specific expertise that is not available in your workforce
- Do they supply their own tools and set their own hours
- Do they provide these services to other clients
- Do they have a business presence, business name, website, business cards
If the answer is no to any of these, you need to reconsider before classifying them as a sub.