Who has the final authority to determine who qualifies as a contingency worker?

The correct answer is that company management has the final authority to determine who qualifies as a contingency worker. In organizations, management generally decides how to classify workers based on their needs, the nature of the work, and the organization's policies. While regulatory bodies like the IRS and the Department of Labor provide guidelines and classifications regarding employees versus independent contractors, the implementation and final determination hinge on the specific circumstances of each company and its operational requirements.

Company management assesses various factors, such as the level of control they exert over the workers, the type of work being performed, and the duration of the contracts. This internal decision-making process aligns with business strategy and operational efficiency. Regulatory bodies may audit or review these classifications, but they do not directly dictate classifications for individual companies; instead, they set broader rules that organizations must follow. Therefore, the onus is on company management to correctly classify workers based on these regulations while aligning them with their operational model.