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Independent Contractors Internal Revenue Service

Independent contractors are individuals or entities that perform work for other individuals or entities, but are not employees of those individuals or entities. Whether a worker is an employee or an independent... more +
Independent contractors are individuals or entities that perform work for other individuals or entities, but are not employees of those individuals or entities. Whether a worker is an employee or an independent contractor is not always an easy determination. However, due to differences in tax and liability treatment, misclassifying an employee as an independent contractor can have serious consequences. Autonomy is the defining feature of independent contractor arrangements. Independent contractors control the manner and method of how work is performed while payers control the desired result. Control over schedule and number of hours worked, ownership of equipment or tools, permanency of relationship, and acceptance of jobs from multiple entities are all possible factors in determining whether a worker is an employee or independent contractor.   less -

House of Representatives Passes the Tax Cuts and Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison...

by Proskauer - Tax Talks on

Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1) (the “House bill”). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10. Late...more

Federal Employment Taxes: Filing and Payment Requirements for Employers

by McNair Law Firm, P.A. on

Employers that pay wages and other forms of compensation to their employees must comply with federal tax return filing and payment/deposit requirement. Employers that receive services from non-employee contractors and make...more

Could Congress Soon Swoop In To Aid The Gig Economy?

by Fisher Phillips on

Reports out of Washington, D.C. indicate that gig economy businesses could be in for an end-of-the-year treat in the form of game-changing legislation. Chris Opfer and Tyrone Richardson of Bloomberg BNA report that Senate...more

Small Business Focus: Employees and Independent Contractors

WHEN A PERSON OR BUSINESS NEEDS SOMEONE TO PERFORM SERVICES, that relationship may be structured in different ways. In some cases it may make sense for the person or business to hire someone as an employee, while other times...more

Are Your Independent Contractors Really Employees?

by 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

Could A Proposed Federal Law Solve The Misclassification Riddle?

by Fisher Phillips on

For years, businesses have struggled with properly identifying workers as either independent contractors or W-2 employees. The hundreds of thousands of jobs created by the gig economy have complicated matters even further....more

Worker Classification Update

by 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

Department of Labor Signals Move to Limit Definition of “Employment”

by Wilson Elser on

On June 7, 2017, U.S. Secretary of Labor Alexander Acosta announced the immediate withdrawal of the U.S. Department of Labor’s (DOL’s) 2015 and 2016 Administrative Interpretations regarding joint employment and independent...more

Secretary of Labor Withdraws Previous Guidance on Joint Employment and Independent Contractors

In a Department of Labor news release yesterday, new U.S. Secretary of Labor Alexander Acosta announced the withdrawal of two Obama-era Administrator Interpretations, effectively rolling back the scope of the Fair Labor...more

The Gig Economy, Independent Contractors, and New York Law

by Mintz Levin - Mintz Edge on

The gig economy (on-demand work) is a disruptive factor in many industries, including the housing market (Airbnb, Homeaway), transportation services (Uber, Lyft, Juno, Via), delivery services (Postmates, Caviar, Instacart),...more

Coleman Issues Tax Tip: Determining Worker Status

One of the more difficult tax issues with which businesses are often confronted is determining whether persons supplying personal services to the business are employees or independent contractors. The IRS has recently issued...more

Will Trump Administration Curb the Recent Targeting of Independent Contractors?

by Holland & Knight LLP on

A critical but unresolved issue for the motor carrier industry is the continuing viability of the independent contractor truck driver model, which is under siege by state and federal regulatory agencies as well as private...more

Landmen as Independent Contractors: Is the government’s voluntary settlement program too good to pass up?

by Gray Reed & McGraw on

The days of the lone landman driving around the back roads taking leases and visiting courthouses are becoming a thing of the past. Though there are still a few independent landmen who fit this mold, clients have demanded...more

Defenses Payroll Tax Fraud

by Sanford Millar on

Prosecution for payroll tax fraud is a high priority for the IRS and Department of Justice. Payroll tax fraud occurs in several manners, including false worker classification as independent contractors, understatement of...more

Payroll Get Ready — Employers Face New January 31st Filing Deadline for W-2 and 1099-MISC Forms

by McDermott Will & Emery on

In Depth - Beginning with W-2 forms filed with respect to 2016 wages, a new law requires employers to file the government copy by January 31, 2017, for both paper and electronic copies. The accelerated deadline also...more

Workplace Policy Institute Insider Report — November 2016

by Littler on

Littler's Workplace Policy Institute Insider Report details key labor, employment, and benefits news and events at the federal, state, local, and global levels. The November edition of the Insider Report turns a spotlight on...more

Health Law Insights: October 2016

by Roetzel & Andress on

ALERT: Immediate Action Required by Health Care Providers to Comply With Section 1557 of the Affordable Care Act by October 16, 2016 - The U.S. Department of Health and Human Services (“HHS”) Office of Civil Rights...more

Misclassification Of Workers Just Got Riskier For Oklahoma Employers

by McAfee & Taft on

For years, we have been warning employers of the dangers of misclassifying workers as independent contractors when they are actually employees. Information-sharing among agencies on the rise - The federal government...more

More Mythbusting

by Zelle LLP on

Here at the Navigator, we were very pleased by the positive reaction to last month’s post about employment law myths that can get employers in trouble, and we’re glad it was helpful. Although the inaccurate beliefs described...more

Affordable Care Act Mid-Year Checkup: Count Your Contingent Workers

by Jackson Lewis P.C. on

The ACA requires “applicable large employers” (those with 50 or more employees) to offer health coverage meeting affordability and other standards to their full-time employees. Failing to offer minimum essential coverage to...more

Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee...

by Proskauer - Tax Talks on

Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs at such time as the employer and employee reasonably anticipate that the...more

Classifying Independent Contractors and Employees – The $100 Million Question

Whether a service provider is correctly classified as an employee or an independent contractor has an important legal consequence: potential liability, both to misclassified employees and to regulators for fines. Many startup...more

Good News! New 409A Regulations (Yes, Really!) – Part 1: Firing Squad

by Bryan Cave on

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line,...more

SBA Final Rule Adopts Changes to Subcontracting Limitations and Other Regulations

by Holland & Knight LLP on

The U.S. Small Business Administration (SBA) has issued a long-awaited final rule to implement certain small business-related provisions of the National Defense Authorization Act of 2013 (NDAA), including key changes in the...more

You might be an Employee if….

by Arnall Golden Gregory LLP on

On Friday, I used the phrase “Uber Settlement” as (maybe) click-bait to introduce an important, but hidden, issue facing Irish and Northern Irish companies operating in the US. As I noted in that post, many Irish and Northern...more

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