The New Jersey Department of Labor ("NJDOL") uses the ABC test to determine whether a worker is an employee eligible to receive unemployment compensation benefits and for purposes of other wage and hour issues. The recent New Jersey Supreme Court case of East Bay Drywall, LLC v. Department of Labor and Workforce Development ("East Bay Drywall") upheld the NJDOL's decision that East Bay Drywall's workers, categorized by East Bay Drywall as independent contractors, were actually employees of the company.
An independent contractor is responsible for payment of any taxes owed after he/she is paid by the business engaging the independent contractor for work. On the other hand, if a worker is categorized as an employee, the worker is paid by his/her employer, who is responsible for taking taxes out of the worker's paycheck, including payroll taxes. Some workers and businesses prefer categorization as independent contractors because payroll taxes are not taken out of paychecks, and neither the worker nor the business is required to pay payroll taxes.
Another distinction between independent contractors and employees is that independent contractors are not eligible for unemployment insurance benefits, while employees are eligible for unemployment insurance benefits. Although independent contractors are not entitled to unemployment insurance benefits, they often apply for unemployment insurance benefits...
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