Can RBTs work as independent contractors?

The BACB's reasoning

The IRS distinguishes two main kinds of worker. A worker is an employee when the company controls what duties are performed and how. A worker is an independent contractor when they control how the duties are performed, such as which procedures are used.

The BACB defines an RBT as a paraprofessional who practices under the close, ongoing supervision of a BCBA, BCaBA or FL-CBA. An RBT isn't an independent practitioner and doesn't control how their duties are performed, so, in the BACB's words, in the US an RBT "would almost never qualify as an independent contractor" as the IRS defines it. The same applies to behavior technicians who aren't certified.

What the BACB advises

• Any RBT working as an independent contractor, and any business hiring RBTs that way, should immediately consult a tax professional to confirm they comply with IRS rules.
• Wrong classification can also be a violation of the RBT Ethics Code or the Ethics Code for Behavior Analysts. If a violation is alleged for mischaracterizing RBT services, the BACB will ask for a tax professional's written opinion to show that due diligence was done.
• RBTs practicing outside the US should check their own country's employment laws with a tax professional.

The handbook points to the IRS's July 20, 2017 interpretation of employee vs. independent contractor (FS-2017-09) and a May 2018 interpretation by the California Association for Behavior Analysis as starting points for that conversation.

Supervision still applies

However you're paid, the supervision rules don't change: you need a qualified supervisor on record for every client, supervision of at least 5% of your service hours each month, and you can never be your supervisor's employer. See RBT supervision requirements.

This page summarizes the BACB's guidance and isn't tax or legal advice.