Contractor of Record
You found the contractor. You know they're right for the work. What you don't want is the compliance exposure that comes with treating them as a 1099 when the relationship looks like employment. Workwell North America's Contractor of Record (CoR) services convert independent contractors to compliant W-2 status. We become the legal employer, so you keep the talent without the misclassification risk.
A Contractor of Record (CoR) converts an independent contractor into a compliantly employed W-2 worker while you continue to direct their day-to-day work. Workwell North America takes on the legal employment relationship, including classification review, onboarding, payroll, tax withholding, and benefits, so the contractor you already identified can keep working for you without the classification risk.
CoR solves a specific problem. You have already found the right person, but engaging them as a 1099 contractor either does not hold up under IRS and state classification tests, or your legal or procurement team has flagged the arrangement as a risk. Converting them to W-2 status through a CoR removes that exposure, without a staffing markup and without asking the worker to become a full-time hire you are not ready to make.
We review the worker's role, location, and current arrangement against federal and state classification tests to confirm CoR is the right fit.
Talient automates the conversion from 1099 to W-2 status, including documentation, tax setup, and compliant contracts.
We become the employer of record for payroll, tax administration, and benefits, while you continue to direct the work.
CoR fits a specific set of situations, not every contingent hire. You are likely a fit if:
Many of these terms describe overlapping services. Our guide breaks down the differences in plain language and helps you land on the right one for your program.
Our CoR programs combine compliance expertise with account management that stays with your program, not a self-serve platform you are left to figure out alone. Unlike tech-only providers, Workwell North America delivers a fully managed experience led by dedicated service teams and powered by Talient, our proprietary workforce management platform.
A Contractor of Record converts a specific worker from independent contractor (1099) status to compliant W-2 employment while you continue directing the work. Employer of Record is the broader term, and it also covers new hires who were never contractors. Every CoR engagement is a form of EOR service, but not every EOR engagement involves converting a contractor.
A CoR reclassifies the worker as a W-2 employee and takes on the employment liability that comes with it. An Agent of Record manages the contractor relationship, contract, and payments without changing the worker's classification. If the worker needs to stay a 1099 contractor, AOR is the better fit. If the arrangement needs to convert to W-2 status, CoR is the right service.
No. Converting a worker to W-2 status through a CoR does not make them a permanent hire. You still control the scope, duration, and day-to-day direction of the work. Workwell becomes the legal employer for payroll, tax, and compliance purposes only.
Not every contractor relationship qualifies for conversion. If our classification review finds the worker doesn't meet the threshold for CoR, or the arrangement is better suited to stay as a 1099, we'll recommend the right alternative, including Agent of Record or continued payrolling.
Yes. We support contractor conversion and compliant employment across all 50 states and 100+ countries, whether you're converting contractors domestically or engaging them in a market where you have no legal entity.
Talk to the Workwell North America team. We'll review your current contractor population, flag what needs to change, and tell you exactly what CoR looks like for your program.
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