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The Daily Insight

Can independent contractors join a union?

Author

Andrew Mclaughlin

Published Apr 02, 2026

As an independent contractor, the terms and conditions of the work you perform are set out in a contract between you and the employer. Even though you are not considered an “employee” under federal labor law, you may still join a union.

How are union dues spent?

Union dues may be used to support a wide variety of programs or activities, including paying the salaries and benefits of union leaders and staff; union governance; legal representation; legislative lobbying; political campaigns; pension, health, welfare and safety funds and the union strike fund.

Are union dues included in taxable income?

If you belong to a union or professional organization, you can deduct certain types of union dues or professional membership fees from your income tax filings. You can claim a tax deduction for these amounts on line 21200 on your tax return.

When do you have to pay union dues?

Federal law allows unions and employers to enter into “union-security” agreements which require all employees in a bargaining unit to become union members and begin paying union dues and fees within 30 days of being hired.

When do I have to pay taxes to an independent contractor?

If you must withhold taxes from an independent contractor under a backup holding order, you must also pay these taxes to the IRS at regular intervals. Backup withholding must be reported to the IRS on Form 945, Annual Return of Withheld Federal Income Tax. Form 945 is due January 31, for the previous tax year. 7 

How are independent contractors treated as regular employees?

Since they aren’t regular employees, contractors are in charge of paying their own taxes, Social Security, and other fees that are typically withheld by employers. In other words, independent contractors are treated as self-employed professionals. We’ll get into fees and deductions in a bit.

How are union dues collected under the NLRA?

The amount of dues collected from employees represented by unions is subject to federal and state laws and court rulings. The NLRA allows unions and employers to enter into union-security agreements which require the payment of dues or dues equivalents as a condition of employment.