W2
The consultant is an employee of the staffing firm (or the client). The employer withholds taxes and may offer benefits. W2 is the common route for consultants who cannot work through their own company.
C2C (corp-to-corp)
The consultant works through their own company, and the staffing firm contracts with that company. The consultant’s company handles its own taxes and benefits. Clients and prime vendors decide whether they accept C2C, so many postings specify it.
1099
The consultant is an independent contractor paid directly and receives a 1099 form. There is no employer withholding. Some clients do not allow 1099 engagements.
Screening requirements fast
Read these four things before you spend time on a requirement.
- Accepted employment types (C2C, W2, 1099).
- Work authorization the client will sponsor or accept.
- Location or onsite requirement.
- Rate range and contract length.
Quick comparison
A summary table in text form for screening requirements quickly.
- Who employs the consultant: W2, the staffing firm or client. C2C, the consultant’s own company. 1099, no employer.
- Taxes: W2, withheld by the employer. C2C, handled by the consultant’s company. 1099, paid by the contractor.
- Benefits: W2 may include them. C2C and 1099 usually do not.
- Paperwork: W2, employment documents. C2C, a contract between two companies. 1099, a contractor agreement.
Questions to ask the client before submitting
- Do you accept C2C, W2 and 1099, or only some?
- Is there an insurance requirement for contractors?
- Is this engagement through a prime vendor or direct?
- Are there restrictions on work authorization types?
A note on classification
How a worker is classified has legal and tax consequences that depend on the facts and the jurisdiction. Treat this page as orientation and get advice from your attorney or accountant before setting policy.
Frequently asked questions
Who decides whether a requirement is C2C?
The client or prime vendor. Always check the posting and confirm with the contact before submitting.