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Misclassification Internal Revenue Service Employer Liability Issues

DarrowEverett LLP

The Show Must Go On: Entertainer-Employee Classification Takes Center Stage for Venues

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It’s spring 2023, live entertainment is back, and perhaps so is the Internal Revenue Service (“IRS”). The Inflation Reduction Act, signed into law on August 16, 2022, authorizes $80 billion in funding for the IRS over the...more

Foster Garvey PC

Worker Classification in Light of Remote Workers May Need to be Revisited

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As I have discussed in prior blog posts (March 11, 2013, April 9, 2013 and December 9, 2013), worker classification has historically been a focus of attention of various government agencies as well as others. Misclassifying...more

Littler

Department of Labor and IRS Intensify Cooperation on Worker Misclassification

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On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more

Warner Norcross + Judd

What’s Old Is New Again: DOL Proposes a Sort-of-New Employee v. Independent Contractor Rule

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Here we go again! It seems like lately, every time a new presidential administration is elected, we get new rules that overturn existing rules that often go back to other, even older rules....more

Woods Rogers

Worker Misclassification: Getting Right with the IRS

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About a year ago, I wrote an article on Virginia’s new initiative to address worker misclassification regarding employment and income taxes. The Virginia program is an enforcement initiative backed by substantial penalties....more

Jackson Lewis P.C.

Guidance for Classification of Construction Workers Provided by New Jersey Supreme Court

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In a case involving a drywall installation business, the New Jersey Supreme Court has provided helpful tips for employers to properly classify construction workers as independent contractors or employees and to accurately...more

Freeman Law

Worker Classification: Employee or Contractor?

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Worker classification is one of the most common, recurring tax disputes.   At its most basic level, the question boils down to this: Is the worker an employee or an independent contractor?  The risks of getting it wrong can...more

Burr & Forman

Labor & Employment E-Note - June 2021

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Focus - DOL Issues New COVID-19 Safety Rule for Healthcare Providers - OSHA's Emergency Temporary Standard imposes new COVID-19 requirements on healthcare providers. Most of the new requirements go into effect...more

Burr & Forman

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

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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

Fisher Phillips

May 2021: The Top 18 Labor And Employment Law Stories

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It’s hard to keep up with all the recent changes to labor and employment law. While the law always seems to evolve at a rapid pace, there have been an unprecedented number of changes for the past few years—and this past month...more

Sheppard Mullin Richter & Hampton LLP

U.S. Department of Labor Announces Withdrawal of Trump-Era Independent Contractor Rule

On May 5, 2021, the U.S. Department of Labor (“DOL”) announced it is officially withdrawing, effective May 6, 2021, the rule promulgated under the Trump administration addressing the standard to determine whether an...more

Bradley Arant Boult Cummings LLP

Alabama Legislature Codifies Tests for Employee vs. Independent Contractor

On April 19, 2021, Gov. Kay Ivey signed House Bill 408, sponsored by Rep. Wes Kitchens (R-Marshall County/Blount County) and Sen. Clay Scofield (R-Guntersville), into law as Act 2021-226, which will become effective July 1. A...more

Bradley Arant Boult Cummings LLP

Preserving Independent Contractor Status in the Wake of Non-Employee Unemployment Benefits

In the face of the pandemic over the last year, Congress issued several rounds of unemployment assistance through the CARES Act not only to employees but also to workers classified as independent contractors or self-employed....more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - New Virginia Laws Impacting Worker Classification

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On the latest episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by David Burton, partner with Williams Mullen’s Labor, Employment and Immigration Section, to discuss some very important changes to...more

Rosenberg Martin Greenberg LLP

Have Your Employees Been Misclassified as Independent Contractors?

Now May Be the Perfect Time to Address Compliance in Order to Maximize the Benefits of the Paycheck Protection Program and the Employee Retention Credit - Whether mandated by the government or as a result of economic...more

Fenwick & West LLP

Fenwick’s Top 10: Our Most Popular Articles of 2019

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In 2019, we published analysis to help tech and life sciences companies navigate U.S. tax law changes, an evolving IP landscape and new privacy regulations such as the California Consumer Privacy Act. We also tracked venture...more

Littler

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

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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

Bradley Arant Boult Cummings LLP

The More Things Change, the More They Remain the Same: Worker Classification in the Gig Economy - Labor & Employment Newsletter

What Is the “Gig Economy”? The “gig economy” is the catchall term for an ever-growing range of temporary, flexible, autonomous work arrangements that are often enabled by technology platforms, such as websites or apps that...more

Fox Rothschild LLP

He’s Not MY Employee… Or Is He?

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Engaging independent contractors instead of hiring employees is enticing… no overtime pay, benefits, tax withholdings, FICA obligations or legal liability for certain claims. If you misclassify a worker, however, the...more

Burr & Forman

IRS Misclassifications and Costly Penalties: Independent Contractor or Employee?

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Failing to properly classify an individual as an independent contractor can result in expensive penalties to the employer – imposed by both the United States Department of Labor and the Internal Revenue Service. As it...more

Miller & Martin PLLC

Tennessee Now Uses the 20-Factor IRS Test to Identify Independent Contractors (vs. Employees)

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Some of you may be surprised to know that our great State of Tennessee does not use the same definition as the federal government, specifically the IRS, when it comes to defining “independent contractors” vs. “employees.”...more

Foley & Lardner LLP

DOL Issues Opinion Letter Clarifying Employment Status in Gig Economy

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On April 29, 2019, the Department of Labor issued an opinion letter FLSA2019-6. In fall 2018, several employer groups sought clarification from the DOL on worker classification as employees versus independent contractors. In...more

Sherman & Howard L.L.C.

Don’t Mess With The IRS… And Don’t Misclassify Your Employees

For those of you who were able to join us for Sherman & Howard’s Construction Law seminar earlier this month, you may remember our warnings about making sure your company is properly classifying and paying its employees. In...more

Fisher Phillips

Web Exclusive: February 2018: The Top 15 Labor And Employment Law Stories

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It’s hard to keep up with all the recent changes to labor and employment law. While the law always seems to evolve at a rapid pace, there were an unprecedented number of changes all through 2017. And if the first two months...more

Burr & Forman

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

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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

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