1099 vs W-2 for photo and video crew

By Jide Odukoya, Founder5 August 2026

The short answer

Whether a crew member is a 1099 contractor or a W-2 employee depends on how you really work together. The IRS says an employee is an employee "regardless of what the relationship is called". It looks at three groups of facts. How much you control the work, who carries the money risk, and what kind of relationship it is. Take a second shooter who brings their own gear, sets their own rate and works for several studios. They are usually a contractor. Someone who works only for you, on your schedule, with your gear, often is not.

You want to know whether you have your crew in the right box. And what happens if you do not.

Step by step

1
Ask how much you control the work
Setting hours, saying how the job is done, requiring certain gear and close supervision all point to employment. With a contractor, the IRS says you direct "only the result of the work". You say what the finished photos must be, not how to take them.
2
Ask who carries the money risk
Contractors usually bring their own gear and set their own rates. They can lose money on a job, and they work for many clients. Someone who depends on you alone for their income looks more like an employee.
3
Ask what kind of relationship it is
Look at how long it lasts and how central it is. An open-ended arrangement, benefits, and work that is the core of your business all weigh toward employment. The IRS says there is no "magic" or set number of factors.
4
Write down your reasons at the time
Write down why you put each person in the box you did, when you did it. A note made at the time is far easier to stand behind than a story built later.
5
Check wage law and your state rules
Federal wage law has a separate test from the IRS, and it is changing. The U.S. Department of Labor proposed a rule to replace its 2024 one in February 2026. There is no final rule as of October 2026. Then check your state. California uses its ABC test for most workers. Still photographers and videographers can be judged by the older Borello test, if every condition is met. One is a written contract with the rate and a set pay date. That does not cover work on films, TV, commercials or music videos.
6
Get advice before you change anything
This guide is general information, not tax or legal advice. Talk to a qualified accountant or an employment lawyer in your state before you change how you hire crew. If you find a mistake, ask about the IRS Voluntary Classification Settlement Program. It lets you make those workers employees from now on. If you qualify, you pay 10% of the most recent year’s employment tax on their pay, at reduced rates. No interest or penalty is added to it.

Where this goes wrong

Believing the contract decides it

A document called "Independent Contractor Agreement" does not make someone a contractor. The IRS and your state look at how the relationship really works.

Ignoring state law because the federal test passes

State tests can be much stricter. Where they differ, the stricter test wins for state purposes.

Holding back contractor pay until a manager approves it

Making pay wait on a manager’s review of quality looks like control and supervision. Both push a relationship toward employment.

Keeping a long-time regular as a freelancer for ever

Someone who has shot every weekend for two years, only for you, is the classic case of getting it wrong. It does not matter how it started.

Questions people ask

Is a second shooter a 1099 contractor?

Usually, but not always. One who works for several studios, brings their own gear and sets their own rate generally is. One who works only for you, on your schedule, with your gear, may not be.

What happens if I misclassify a crew member?

You may owe back taxes, unpaid employment taxes, interest and penalties. States can add fines too. California fines "willful" misclassification between $5,000 and $25,000 per violation. The business carries the cost, not the worker.

Does paying someone by invoice make them a contractor?

No, not on its own. The IRS does look at how you pay someone, as part of the money question. But it weighs that with control and the kind of relationship.

1099 vs W-2 for photo and video crew

Step by step

Ask how much you control the work

Ask who carries the money risk

Ask what kind of relationship it is

Write down your reasons at the time

Check wage law and your state rules

Get advice before you change anything