Worker classification — get this right

How you classify the people working for you isn't a preference. It's a legal test, and getting it wrong is one of the most expensive mistakes an early-stage science company makes — back wages, overtime, penalties, employer-side payroll taxes, and exposure under state wage-theft laws.

W-2 employee — exempt vs. non-exempt

For a small R&D company:

Wanting flexibility on schedule and hours does not make a non-exempt role exempt. Misclassification usually surfaces years later — through a state DOL audit, a former employee filing a wage-theft claim, or due-diligence on a fundraise — and you pay back wages plus penalties.

1099 contractor — narrow lane in a lab

A 1099 contractor is independent. The IRS, DOL, and most state agencies apply a multi-factor test (variants of the IRS three-factor framework, the "common law" test, or the ABC test in California, New Jersey, and others) covering:

In a lab environment, almost no one preparing samples can be a 1099. The company provides the lab, the protocols, the SOPs, the reagents, the equipment, the safety procedures, and direct supervision of how the work is done. That's the textbook profile of a W-2 employee, regardless of what either side wants to call the relationship.

1099 may fit for: a consultant developing strategy off-site, a contracted scientific advisor reviewing reports, a freelance writer producing marketing content from their own workspace. It does not fit for anyone in your lab using your equipment, to your protocols, under your safety standards.

OSHA & SDS compliance for R&D labs

The moment you have an employee working in a lab, OSHA's expectations apply — recordkeeping, hazard communication, Safety Data Sheets, training, PPE, and more. Compliance is much less work than it sounds if you start clean.

What else this guide will cover

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