Employee or Contractor? Are you Legally Compliant?

Thursday, December 10, 2026; 1:00 PM – 2:00 PM

Live webinar

Free but registration required

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Small business owners looking for shortcuts to a manageable and perhaps less expensive workforce often find themselves in violation of employment classification laws. While some managers have heard of what used to be called the “IRS 20-point test,” many more are unaware that Connecticut is among states applying a stricter standard called the A, B, C test.  Hear from CT Department of Labor investigators what our law requires of employers, plus learn:

• That Form-1099 is a reporting method not a legal classification.
• Signing an agreement doesn’t override an actual working relationship.
• Hiring an LLC doesn’t necessarily change the substance of the relationship.
• That the CT DOL and Federal DOL tests are different.
• Whether for-profit businesses can have interns, trainees, volunteers, “temporary” or seasonal workers “off the payroll.”
• The industries where compliance is most often encountered.
• The financial consequences of violations.

Gordon Earl has been with the Department of Labor tax unit for over 41 years and since 2018 the Field Audit Supervisor  of the Waterbury, Bridgeport and Danbury offices. During the many years as a field auditor, he conducted examinations on all types of business entities to ensure compliance with the Unemployment Compensation Trust Fund. He was also a member of the Department’s Field Examination Remote Audit Technology team which is assigned to conduct audits on large multi-state and international companies.

Zabiel Figueroa is an Unemployment Compensation Tax Administrator Supervisor with 16 years of specialized experience in Connecticut unemployment tax. With an MBA in Finance and Accounting, Zabiel Figueroa combines strong financial expertise with extensive knowledge of tax compliance, auditing, business education, and process improvement. He has also led the development and successful implementation of two audit system technologies, advancing the efficiency and effectiveness of audit operations.