Stephanie Iken, Attorney at Law

If you perform regularly in Florida, whether in bars, wedding bands, theme parks, or on cruise ships, chances are you have been paid as an independent contractor. But in some cases, that classification might not be correct. Understanding the difference between being an employee and an independent contractor matters for your taxes, liability, and legal rights.

1. Why Classification Matters

Your classification affects nearly everything about your work life. Employees receive W-2 forms, have taxes withheld, and are covered by labor protections like minimum wage, unemployment benefits, and workers’ compensation. Independent contractors, on the other hand, receive 1099s, handle their own taxes, and have fewer legal protections but greater flexibility.

Misclassification can cause big problems. If a venue or company calls you an independent contractor when you meet the legal test for being an employee, they could face penalties, and you could miss out on benefits you are entitled to.

2. Florida’s Test for Independent Contractors

Florida follows both state and federal guidelines to decide whether someone is an employee or an independent contractor. The Florida Department of Revenue uses the “right of control” test, which looks at several factors:

• Control: Does the employer control how and when you perform?
• Tools and equipment: Do you provide your own instruments or does the employer supply them?
• Opportunity for profit or loss: Can you earn more by managing your time or costs efficiently?
• Permanency of relationship: Is the job ongoing or project-based?
• Integration: Is your work a key part of the employer’s business?

No single factor decides the issue. The more control the hiring party has, the more likely you are an employee.

3. What This Means for Musicians

Many Florida musicians are correctly classified as independent contractors because they:

• Book their own gigs or work through agents.
• Bring their own instruments and gear.
• Perform for multiple clients or venues.
• Negotiate their pay and schedule.

However, you might be considered an employee if you:

• Perform at the same venue on a fixed schedule under supervision.
• Must follow strict dress codes or performance rules.
• Are paid hourly or per shift rather than per gig.
• Use instruments or sound equipment provided by the employer.

Theme parks, hotels, and cruise lines often classify performers as employees because of the high level of control and ongoing nature of the work.

4. Taxes and Liability

Independent contractors must pay self-employment tax, which includes both the employer and employee portions of Social Security and Medicare. You can deduct business expenses such as equipment, travel, and marketing costs, but you are also responsible for your own insurance and retirement savings.

Employees have taxes automatically withheld and may receive benefits such as health coverage or paid time off. They are usually covered by the employer’s liability insurance if something goes wrong during a performance.

5. How to Protect Yourself

• Get your classification in writing. Always keep copies of contracts or gig agreements that specify your status.
• Track your expenses. Keep detailed records of gear, travel, and promotional costs if you file taxes as a contractor.
• Clarify intellectual property rights. If you perform original songs or record for hire, make sure your contract explains who owns the music.
• Ask questions. If you believe you are being misclassified, you can contact the Florida Department of Revenue or consult a qualified attorney.

The Bottom Line

Most Florida musicians are independent contractors, but not all. The distinction affects your taxes, your benefits, and your legal protections. Understanding how the law works helps you make informed decisions and avoid unpleasant surprises.

About the Author
Stephanie Iken is a Florida attorney who helps musicians and creative professionals understand and protect their rights. Her work focuses on practical legal guidance that helps artists build sustainable careers.

Disclaimer: This blog is for informational purposes only and does not constitute legal advice. Reading this article does not create an attorney-client relationship.