A gig worker is someone who earns their income outside of the employee-employer relationship. The work can be project-based, hourly, or part-time. There are several types of gig workers: independent contractors, online platform workers (e.g., Uber and Lyft), contract firm workers, temp workers, and on-call workers. Gig workers, as they are classified for tax purposes, receive 1099 forms when they work for companies without being a direct employee. Payroll taxes are not deducted in the 1099 form, and many of the traditional rules, regulations, and benefits like healthcare that apply to direct employment relationships do not apply.