1099 contractor
Chiefly a US term. A 1099 contractor is a self-employed worker paid outside US payroll. In the UK the analogue is a self-employed contractor; IR35 is a separate tax question.
Chiefly a US term. A 1099 contractor is a self-employed worker paid outside US payroll, rather than as a W-2 employee.
In the UK, do not write 1099. The local questions are whether the person is an employee, a worker, or self-employed, and — separately — whether off-payroll working (IR35) applies to an intermediary. Those are not a US W-2 / 1099 pair. Worker status can carry National Minimum Wage and paid holiday even where the person is not an employee.
Related: W-2 employee, independent contractor, national minimum wage.
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