Classifying a worker as an employee or an independent contractor can be confusing. Misclassification could be costly to both employers and workers. Depending on the situation, Oregon law often requires state agencies to assess back taxes, penalties, and interest on employers that have misclassified workers. This site provides information to help businesses and workers understand the issue and recognize situations that may need closer attention. The site also provides resources for additional help from the sponsoring agencies. We invite visitors to browse these pages and to contact us with any questions or concerns.