Glossary
Plain-language definitions of terms in contingent-workforce management. Every entry answers one question clearly, with links to deeper content.
1099 vs W-2
The distinction between an independent contractor (1099) and an employee (W-2) under US federal and state tax and labor law.
ABC Test
A legal test used by several US states to determine whether a worker is an employee or an independent contractor.
Employer of Record (EOR)
A third party that serves as the legal employer of a worker on behalf of a client company.
Vendor Management System (VMS)
Software that coordinates contingent-workforce requirements, vendor submissions, and vendor performance across multiple staffing agencies.
Worker misclassification
Treating a worker as an independent contractor when they should legally be classified as an employee.