1099 contractor

Chiefly a US term. A 1099 contractor is a self-employed worker paid outside US payroll. In Canada the analogue is an independent contractor, assessed on the real relationship.

Chiefly a US term. A 1099 contractor is a self-employed worker paid outside US payroll, rather than as a W-2 employee.

In Canada, do not write 1099. The local term is independent contractor. Status depends on the real relationship, including CRA guidance in RC4110. If the person is actually an employee, provincial employment standards — or the Canada Labour Code for federally regulated workplaces — apply. A contract label does not settle it.

Related: W-2 employee, independent contractor, provincial employment standards.

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