Definition
W-2 workers are employees with payroll withholding and benefits; 1099 workers are independent contractors responsible for their own taxes and benefits.
W-2 是雇员（代扣税、福利），1099 是独立承包商（自行报税、无福利）。
Why it matters
The same headline rate can be worth very different amounts after taxes, benefits, and unpaid time.
Example
A 1099 role at $80/hour may net less than a W-2 role at $60/hour with benefits.
Related terms
Last updated 2026-11-10. This is an editorial definition, not legal or tax advice.