News & Analysis as of

Employment Tax Misclassification Employer Liability Issues

Schwabe, Williamson & Wyatt PC

Revised FLSA Rule on Independent Contractor Classification

On January 9, 2024, the U.S. Department of Labor’s Wage and Hour Division announced a ‎final rule that revises the DOL’s interpretation of worker classification (employees versus ‎independent contractors) under the Fair Labor...more

Carr Maloney P.C.

Changes to the IRS/DOL Definition of "Independent Contractor"

Carr Maloney P.C. on

Effective on March 11, 2024, the definition of independent contractor will change for purposes of entitlement to overtime and payment of employment taxes....more

Eversheds Sutherland (US) LLP

Tread carefully: Global pay and employee benefits traps for the unwary

This briefing highlights a number of international pay and employee benefits legal issues that carry potentially severe penalties. Each of these issues is well worth a review now to avoid future consequences. International...more

Burr & Forman

2021 Update – IRS Misclassifications and Costly Penalties: Independent Contractor or Employee

Burr & Forman on

The IRS maintains its own test for classifying independent contractors.  Misclassification may result in expensive penalties to the employer. Independent contractor rules have been the source of a fair amount of media...more

Ballard Spahr LLP

NJ DOL Bills Uber $650M for Misclassified Drivers

Ballard Spahr LLP on

The New Jersey Department of Labor (NJ DOL) billed Uber Technologies, Inc. and a subsidiary $650 million for past-due taxes, interest, and penalties due to an alleged misclassification of its drivers as independent...more

Littler

Restructuring Operations in the Wake of California AB 5? Don’t Overlook the Tax Implications

Littler on

Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more

Epstein Becker & Green

NJ Department of Labor Adopts Regulations on Suspension and Revocation of Employer Licenses

Epstein Becker & Green on

Continuing New Jersey’s efforts to eliminate and to hold employers accountable for employee misclassification, the state’s Department of Labor and Workforce Development (NJDOL) recently adopted Regulations implementing a 2010...more

Burr & Forman

Federal Employment Taxes: Employee-Independent Contractor Issues (Part 5)

Burr & Forman on

Section 530 Relief - Employers that have workers which the employer classifies as “independent contractors” (Form 1099) risk having these workers reclassified by the IRS as employees. This is a major audit area for the...more

Burr & Forman

Federal Employment Taxes: Employee-Independent Contractor Issues (Part 3)

Burr & Forman on

IRS Form SS-8 Determinations of Employee Status - Employers that have workers which the employer classifies as “independent contractors” (Form 1099) risk having these workers reclassified by the IRS as “employees.” This...more

Fox Rothschild LLP

Are Your Independent Contractors Really Employees?

Fox Rothschild LLP on

If business owners are not concerned about the make-up of their workforce, they should be. In recent years, the number of lawsuits concerning misclassification of employees has risen exponentially. This is because companies...more

Clark Hill PLC

Worker Classification Update

Clark Hill PLC on

On July 20, 2017, the Internal Revenue Service ("IRS") issued a reminder for small businesses on the importance of correctly classifying workers as employees or independent contractors. Employers failing to do this correctly...more

Snell & Wilmer

Federal Agencies Issue Guidance to Business Owners: A Forecast of Enforcement Trends

Snell & Wilmer on

Over the past few months both the IRS and the Department of Labor (DOL) have separately issued guidance emphasizing the importance of proper worker classification and some of the more common employment tax-related issues...more

Arnall Golden Gregory LLP

The “Independent Contractor” Truck Driver, Wage & Hour Laws, the Affordable Care Act, and Safety Regulations

On The challenges that trucking companies face regarding truck drivers continue to expand. One vexing issue facing many companies: Can they continue to treat many of their truck drivers as “independent contractors” as they...more

13 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide