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C2C vs W2: what staffing teams need to know

A practical introduction to two frequently encountered US IT staffing arrangements, with questions for recruiters, representatives and candidates.

Contracting arrangement

Corp-to-Corp (C2C)

A business contracts with another business to provide services. Staffing teams should clarify the legal contracting parties, the consultant's actual employment arrangement, authorization to represent them, invoicing terms, and who is responsible for compliance.

C2C is not a visa category and does not by itself establish whether any person is permitted to work under the proposed arrangement.

Employment arrangement

W2

A worker is employed on payroll by an employer, which generally handles employee tax withholding and applicable payroll responsibilities. Confirm the actual employer, compensation terms, benefits where applicable, work location and employment eligibility requirements.

Don't assume that every W2 opportunity offers sponsorship; employers should state their policies accurately.

Five questions to confirm before submitting a consultant

  1. Who is the actual hiring or contracting organization?
  2. Is the engagement W2, C2C, direct hire, or another clearly described arrangement?
  3. Which technical skills, experience, location and working hours are mandatory?
  4. Has the consultant consented to this specific introduction and sharing of their resume?
  5. Where will the application go, and who will have access to personal information?

Recruiters should not use blanket statements about work authorization or citizenship without an appropriate legal basis. Immigration and employment rules are fact-specific: obtain qualified legal guidance when needed.

How C2CBoard handles submissions

Job requirements posted directly to C2CBoard are reviewed before publication unless a narrowly configured verified-recruiter rule applies. A bench representative can create a consent-based candidate profile; personal details and resumes are shared only with authorized recipients for specific job submissions. Public visitors see limited candidate information.

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Educational guidance only, not tax, immigration, legal or employment advice. Terms and local requirements can differ by contract and jurisdiction.