Independent Contractor Misclassification Penalty Calculator

Estimate IRS and DOL penalties for misclassifying employees as independent contractors. IRS Section 3509 back taxes: 1.5-3% of wages plus 20-40% of FICA. State penalties vary. Covers the ABC test (California AB5) and economic reality test.

Statute of Limitations

Incident / Event Date
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⚖ For informational purposes only. Not legal advice. Consult a licensed attorney for your specific situation.

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How to Use

Enter the values for the scenario you are assessing. Estimate IRS and DOL penalties for misclassifying employees as independent contractors. IRS Section 3509 back taxes: 1.5-3% of wages plus 20-40% of FICA. State penalties vary. Covers the ABC test (California AB5) and economic reality test. Use the ic misclassification penalty result to inform your calculation.

Frequently Asked Questions