An Alabama worker is an employee if an employee/employer relationship exists between the business and the worker. This means if a business has the “right of control” over the worker, whether or not, they actually exercise the right, the worker is an employee. Alabama law further provides that we use the common law factors to assist us in making determinations. Additionally, you may click here for some examples of independent contractors versus employees.

If you have further questions, you may contact your local field tax representative.