For various reasons, some health clubs classify certain workers as independent contractors
rather than employees. This can cause problems if the IRS disagrees
with a club's classification of a particular worker or class or workers.
IHRSA's Position
Outlook
Club operators should understand and document why each worker who is
classified as an independent contractor is treated as such.
The IRS has cracked down in recent years on abuses of independent
contractor classifications, and will likely continue to do so.