According to Andre Lavoie, small business has to perform various tasks like accounting, marketing, the managing workforce, recruiting, operations, etc. Small businesses don’t have a separate HR department, so they ignore many HR tasks like making job analysis before recruiting, employee handbook, etc.  In a 2013 Career Builder Survey, it was found that the wrong hiring cost is more than $50,000. In a small business, due to less attractive job description they can't afford to hire the right candidate for their company. To help small business, the Internal Revenue Service (IRS) also has guidelines to differentiate between employee and contractors.

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