No, a worker cannot be classified as both an employee and a contractor for the same company at the same time. The IRS applies a set of factors to determine whether a worker is an employee or an independent contractor, and a worker must be classified as one or the other. If a worker performs different types of work for the same company, they may be classified as an employee for some work and a contractor for other work, but not for the same job or set of tasks. Misclassifying workers can result in penalties and back taxes for the company, so it’s essential to classify workers correctly based on the nature of their work and their relationship with the company.