> Part of being a contractor by IRS standards is being able to subcontract. Yes, but the contractor must still respect the other contractual obligations. For

> Part of being a contractor by IRS standards is being able to subcontract. Yes, but the contractor must still respect the other contractual obligations. For example, they almost certainly signed a contract that they wouldn't share the codebase (NDA) or share access to the company's systems. The contractor would have clearly violated this by giving the code to someone else to work on and giving that person access to the company's Slack under someone else's name. If he would have subcontracted an isolated task involving no trade secrets, no confidential information, and no access to the company's systems he would have been fine. But you can't just hire someone in Romania and have them pretend to be you and log in with your credentials and have access to the company's proprietary materials. Being a contractor isn't an automatic license to ignore all of the things you've agreed to.