pvtltd.co
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Contractor vs Employee Classifier

Assess misclassification risk: TDS, PF, ESI, and labour law exposure

Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-05 · Sources cited in tool footer
Eight-factor assessment

Control and supervision

Tools and equipment

Right to substitute

Financial risk

Integration into business

Continuity and exclusivity

Benefits and perquisites

Fixed pay structure

How it works

Eight configured factors compare control, tools, substitution, risk, integration, continuity, benefits, and pay structure.

FAQs

What factors distinguish an employee from a contractor?

Review the factor score together with the configured statutory exposure notes.

When does PF apply?

Review the factor score together with the configured statutory exposure notes.

When does ESI apply?

Review the factor score together with the configured statutory exposure notes.

Which TDS section applies to salary?

Review the factor score together with the configured statutory exposure notes.

What are the consequences of misclassification?

Review the factor score together with the configured statutory exposure notes.