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Marketing and CreativeIT and DevelopmentFinance and AccountingConsulting and Professional Services

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Talent PlatformsTalent ProvidersTalent MarketplacesAI ToolsConsultancyEORsFMS

Find by shortlist

AI DevelopersGlobal Fractional SolutionsFractional CHROEcommerce TalentEORs · Philippines & Egypt

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Submit an RFPSpeak to a Workforce AnalystView the Market MapView All ShortlistsView All RFPs
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Glossary

Flexible Workforce Glossary

From Employer of Record to Total Talent Management, this glossary covers the essential terms you need to understand the flexible workforce landscape. Each entry explains the concept, how it works in practice, and how it connects to building a modern talent strategy.

AllWorkforce ModelsComplianceTechnologyStrategy
1CEIRW

1

  • 1099 vs. W-2: What's the Difference?

    The 1099 and W-2 are IRS tax forms that represent two fundamentally different worker classifications: 1099 workers are independent contractors responsible for their own taxes, while W-2 workers are employees whose employers withhold taxes and provide benefits.

    Compliance

C

  • What Is Co-Employment?

    Co-employment is a legal arrangement where two or more entities share employer responsibilities for the same worker, creating shared liability for employment obligations such as wages, benefits, tax withholding, and workplace safety compliance.

    Compliance

E

  • What Is an Employer of Record (EOR)?

    An Employer of Record (EOR) is a third-party organization that serves as the legal employer for a worker, handling payroll, benefits, tax compliance, and employment contracts on behalf of the client company.

    Compliance

I

  • What Is Independent Contractor Classification?

    Independent contractor classification is the legal determination of whether a worker should be treated as an independent contractor (1099) or an employee (W-2) based on factors like behavioral control, financial control, and the nature of the working relationship.

    Compliance

R

  • What Is Rogue Spend?

    Rogue spend (also called maverick spend) is external workforce expenditure that occurs outside of approved procurement channels, contracts, and vendor management processes—creating cost overruns, compliance risks, and visibility gaps.

    Compliance

W

  • Worker Misclassification: Definition & Risks

    Worker misclassification occurs when a company incorrectly classifies a worker as an independent contractor rather than an employee (or vice versa), violating labor, tax, and employment laws.

    Compliance

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