A W-2 dental hygienist is classified as an employee under guidelines established by the Internal Revenue Service. In this arrangement, the dental practice maintains behavioral control, meaning it determines the hygienist’s schedule, workflow, and how services are performed within the office’s systems and protocols. This structured relationship is a key factor the IRS uses when distinguishing employees from independent contractors.

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From a financial standpoint, W-2 employees are paid wages or salary, and the employer is responsible for withholding federal income tax, Social Security, and Medicare taxes. Employees receive a Form W-2 (Wage and Tax Statement) at the end of the year, which reports total earnings and taxes withheld. Employers also contribute a portion of payroll taxes on the employee’s behalf and may provide benefits such as health insurance, paid time off, or retirement options, further indicating an employer-employee relationship.

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In clinical environments like dental offices, hygienists typically work within the practice’s established systems and may use equipment and supplies provided by the office. However, according to IRS guidance, classification is not based on tools alone but on the overall level of control and independence in the working relationship. For more detailed guidance, refer directly to the IRS resources on worker classification: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined