Independent Contractor Guide: A Step-by-Step Guide to Hiring Independent Contractors in Washington State is an informational guide developed by the Washington State Department of Revenue. This guide provides an overview of the process for hiring independent contractors in Washington State. It explains the differences between an employee and an independent contractor, provides guidance on how to properly classify independent contractors, outlines the requirements for filing taxes for independent contractors, and explains the responsibilities of employers when hiring independent contractors. This guide also covers the topics of applicable labor laws, insurance requirements, and wage and hour laws. There are two versions of this guide: one for businesses and one for individuals. Both versions cover the same topics, but the business version includes additional information on filing taxes and other business related matters.