Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM
Whether a “worker” is properly characterized and treated as an “employee” or as an “independent contractor” is a complex—but increasingly important—inquiry for business owners and their advisors. Spurred by the COVID-19 pandemic, the continued expansion of the gig economy as well as the rapid shift to remote work are two factors drawing increased attention to these issues.
Federal and state rules vary, but worker misclassification enforcement is becoming a growing priority for government auditors. In New Jersey, there have been some noteworthy developments, including the recent $100 million payment by Uber Technologies, Inc., to settle a worker classification unemployment insurance audit, the largest such payment in state history.
Proper classification can be murky, because there are often overlapping but different tests depending upon the matter (e.g., income tax, payroll tax, unemployment insurance, wage & hour) and governmental agency (e.g., tax, labor, federal, state) at issue, which could lead to different results. As a general proposition, though, all classification rules examine these two sides of the same coin: 1) the degree of the worker’s independence from the payor and 2) the degree of the payor’s control over the worker. Employees work for, and under the supervision of, their employers, who control what will be done and how it will be done. Contractors, though, are...
Entertainment of Wednesday, 6 May 2026 Source: www.ghanaweb.com Evangelist Patricia Asiedua Asiamah, popularly known as Nana Agradaa, and her husband, Angel Asiamah, have initiated legal action aga...