description: natural person, business, or corporation that provides goods or services to another entity under a contract or verbal agreement.
263 results
by Arun Sundararajan · 12 May 2016 · 375pp · 88,306 words
service at their coffee shops and use these locations as drop-off points for rented items. Today, your Kozmo delivery person would likely be an independent contractor or part-time employee with his or her own GPS-enabled smartphone. In 1999, however, Kozmo had to hire employees and equip them with its
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—imagine Uber without GPS-enabled smartphones; simply not possible at scale—and what workforce models might be now feasible when a smartphone-equipped crowd of independent contractors can seamlessly enter and exit digital labor markets. The Digitization of the Physical Alongside the consumerization of digital, we are now also witnessing a parallel
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vehicles and pay for their own gas and repairs while building their transportation microbusinesses. Indeed, there is a long history of taxi drivers operating as independent contractors in the United States. Uber maintains that it is a technology company that simply provides a platform for drivers to connect with customers in the
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June 2015 by SherpaShare, a provider of financial services to sharing economy providers, two out of three Uber drivers indicated that they viewed themselves as independent contractors to the platform rather than as employees.2 As this book goes to press, the case, involving 160,000 Uber drivers, is still underway. In
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Alfred employ their providers full-time, and their CEOs, Dan Teran and Marcela Sapone, have frequently argued the advantages of full-time employment over an independent-contractor relationship.5 And policy makers have started to take note. In a June 2015 speech, Virginia senator Mark Warner called for federal policy makers to
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challenges that will unfold over the coming decades. We need labor policy that anticipates this ongoing transition, moves past the false dichotomy of “employee” and “independent contractor” to redefine how we categorize productive work, decouples the social safety net from full-time employment, and better supports our emerging networked society of microentrepreneurs
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and dozens of links to other pertinent sites), at http://uberlawsuit.com/. 2. Jianming Zhou and Ryder Pearce, “Do On-Demand Workers View Themselves as Independent Contractors or Employees?” SherpaShare, June 15, 2015. https://sherpashare.com/static/resources/SherpaShare-IndependentContractorEmployeeSurveyResults.pdf. 3. See the full docket report for the case, O’Connor
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, “Uber and Lyft Fail to Convince Judges,” Business Insider, March 2015. http://www.businessinsider.com/uber-and-lyft-fail-to-convince-judges-their-employees-are-independent-contractors-2015-3#ixzz3UIFTYbVy. 5. I have heard Teran discuss this at two separate events in the second half of 2015: the TAP Conference in New
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book the central labor policy question for the sharing economy seems to concern the employment status of the new, flexible workforce. Are they employees, or independent contractors, or something else? Since my training is in economics and business rather than in the law, I won’t waste your time with a layperson
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with deliberation, with pilots and safe harbors, so that we gather more data before making any significant extensions to the current framework. First, the employee/independent contractor question is not new. According to Justice Wiley Blount Rutledge, quoted by Justin Fox in a Bloomberg View article: Few problems in the law have
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thus a historically vexing issue, not a fresh challenge posed by the sharing economy’s newly minted corporate giants. Second, the determination of “employee” versus “independent contractor” is not algorithmic. True, the issues discussed are always about how independent the contractor is, and how much control the potential employer exerts on the
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“now enjoy a wide variety of federal, state and local protections, from minimum-wage and overtime laws to unemployment insurance, that aren’t available to independent contractors.”3 This is an important distinction for a number of reasons, most saliently because the specter of future litigation may actually be preventing workers from
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the IRS’s criteria for determining whether a worker is an employee is whether that worker gets benefits, a platform that considers benefits for its independent-contractor workers as, for example, a retention strategy, or a way of attracting new workers, will shy away from this to avoid potential class-action lawsuits
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.” As I mentioned in chapter 7, it seems as if a majority of Uber drivers don’t want to give up the flexibility of being independent contractors. Before you raise your eyebrows at my basing a conclusion on a quick survey run by a Silicon Valley insider, let me point you to
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type of employment, 2005 As indicated by these findings, as early as 2005, it was clear that a vast majority of self-employed workers and independent contractors don’t want an alternative employment structure. (These are the most recent numbers available through this agency.) Of course, perhaps many of them wouldn’t
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-time employees can pool their individual bargaining power and take collective action, protected by the National Labor Relations Act (NLRA), the NLRA does not protect independent contractors, and current antitrust law may penalize them for doing so, a point Elizabeth Kennedy highlights using the example of independent physicians in her 2005 paper
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of workers in North America, and began by reflecting on the inherent contradiction in the term: Because the choice of either legal designation—“employee” or “independent contractor”—in effect prejudges the issue of their right to bargain collectively, a new term is needed: “dependent contractor.” They are “dependent” economically, although legally “contractors
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intermediary pay half of the worker’s contributions toward the FICA payroll taxes (as much as 13.8% of earnings, and currently borne entirely by independent contractors).14 Although the introduction of a third category of worker will help many sharing economy providers and will also allow today’s platforms greater flexibility
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create a “safe harbor” for specific sharing economy platforms that would allow them to give benefits, training, insurance, and other forms of protection to their independent contractor providers without triggering a categorization of these providers as employees. We are still very early in the labor transition induced by the sharing economy. Labor
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, or the Airbnb/Etsy software that every host and customer uses be considered a “tool”?) Fourth, can disciplinary actions be taken against the worker? While independent contractors may have their contracts terminated, they can’t be disciplined as employees might be. (Does blocking someone temporarily from accessing a platform, or lowering his
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long-run business sense. There is also reason to believe that provider protection will be an effective retention strategy for platforms. If collective organizing for independent contractors becomes legal, platforms must consider provider unionization. These platforms must also consider the prospect of large-scale provider migration that might accompany the creation of
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both futures. But the choices we make over the coming decade will determine which one dominates. Notes 1. Justin Fox, “Uber and the Not-Quite-Independent Contractor,” Bloomberg View, June 23. 2015. http://www.bloombergview.com/articles/2015-06-23/uber-drivers-are-neither-employees-nor-contractors. 2. The SS-8 form
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/pub/irs-pdf/fss8.pdf; detailed supplementary guidelines are available at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-Self-Employed-or-Employee. 3. Fox, “Uber and the Not-Quite-Independent Contractor.” 4. Often called the “congressional watchdog,” GAO investigates how the federal government spends taxpayer dollars. The report is available
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.net/2014/08/05/it-takes-a-new-kind-of-worker-to-make-instant-happen/. 6. Elizabeth Kennedy, “Freedom from Independence: Collective Bargaining Rights for Independent Contractors,” Berkeley Journal of Employment and Labor Law 26, 1 (March 2005): 155–157. http://scholarship.law.berkeley.edu/cgi/viewcontent.cgi?article=1348&context=bjell
by Mark Casson · 14 Jul 2009 · 556pp · 46,885 words
203 two new lines was associated with a separate capital account. Although the LNWR was willing to Wnance these lines, the Llanelli company had employed independent contractors who, partly as a consequence of the Overend Gurney banking crisis of 1866, got into Wnancial diYculties. The date of the LNWR’s arrival in
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determined timetable, as on the railway system of today. Indeed, in the Victorian period a number of companies leased the operation of their lines to independent contractors, such as Thomas Brassey, the railway builder, on a short-term basis. Furthermore, many companies that owned short branch lines leased their operation to the
by Alexandrea J. Ravenelle · 12 Mar 2019 · 349pp · 98,309 words
. Identifiers: LCCN 2018033918 (print) | LCCN 2018038179 (ebook) | ISBN 9780520971899 (ebook) | ISBN 9780520300552 (cloth : alk. paper) | ISBN 9780520300569 (pbk. : alk. paper) Subjects: LCSH: Precarious employment. | Independent contractors. | Employee rights. | Flexible work arrangements—United States. | Labor—United States. | Labor market—United States. Classification: LCC HD5857 (ebook) | LCC HD5857 .R38 2019 (print) | DDC 331
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avoid social responsibilities, including workers’ compensation, overtime, and disability accommodations.33 A 2015 Occupational Safety and Health Administration report suggests that temporary workers and independent contractors also receive less training and are more likely to be injured on the job as a result. Although researchers have addressed how classification as an
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brought by workers of Uber, Lyft, and Handy argue that the restrictions on, and requirements for, workers mean they should be considered employees—not independent contractors. Other suits, such as one against CrowdFlower.com (renamed Figure Eight in 2018), a start-up that breaks digital jobs into tiny tasks performed
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in the midst of the service pivot and multiple other changes. In September 2015, the service announced that on-demand workers would switch from being independent contractors (1099 workers) to being employees. Workers, who had previously been paid sixty dollars for a shift of up to four hours, had their pay
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even though the right to organize and form a union was established in the 1935 National Labor Relations Act, most sharing economy workers are considered independent contractors and outside the coverage of the act. As a result, as of this writing, only drivers in Seattle have been granted the right to
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having changed the world of work for the better. Yet, for all of these improvements, just eighty years later, sharing economy workers—classified as independent contractors—find themselves without any of these protections. And yet, this is only the start of the workplace troubles that gig economy workers often experience. Like
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s pain is similar to what Ehrenreich wrote about, but whereas Ehrenreich’s colleagues were hourly employees, covered by workers’ compensation policies, Emma is an independent contractor. She is not eligible for workers’ compensation, paid sick leave, or health insurance. If she is injured on the job, she has no recourse.
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disability accommodations, family leave protections, protection from discrimination, or the right to form unions. The majority of sharing economy services consider their workers to be independent contractors, or 1099 workers, named for the end-of-year tax document they receive that details their income. In addition to freeing companies from the obligation
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insurance funds or to make an employer’s contribution to Social Security and Medicare (7.65 percent of the employee’s salary), classifying workers as independent contractors allows companies to create a two-tier system in terms of benefits without facing complaints of discrimination. Full-time workers can get 401k contributions,
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. It’s no wonder that in 2011, the American Bar Association noted that a federal study estimated 3.4 million employees were classified as independent contractors when they should be reported as employees; a 2009 study by the Treasury Department’s inspector general estimated that misclassification costs the United States fifty
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do with your spine. So I’m hoping this combination of physical therapy and acupressure will allow me to not have to do that.” As independent contractors, Kitchensurfing workers are not covered by workers’ compensation. They also don’t qualify for employer-sponsored disability compensation. “We’re just the hired help
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any such injuries to themselves or their property. But it doesn’t have to be that way. Not all sharing economy companies embrace the independent contractor model. Some start-ups have made an active decision to pay workers as employees, with all of the protections that entails—and without destroying
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employees strengthened the company and its reputation by improving customer satisfaction, leading to reduced customer-acquisition costs. MyClean’s CEO, Michael Scharf, explained, “We see [independent contractors] as a legal risk. We also want, for lack of a better word, control—the ability to manage, dispatch, train, have processes in place
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or engage in money laundering. But the structuring of gig-based employment leaves workers in a precarious situation. By deeming gig economy workers to be independent contractors, companies deny them many of the protections often associated with employees. Since their work is temporary and their numbers are many, companies don’t seem
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more for labor. They’ve also received pushback from potential investors who have declined to support their company because they weren’t classifying workers as independent contractors. “There was this whole trend at the time because of Uber. ‘Uber for anything . . .’ It was like heroin for VC [venture capitalists]. . . . [T]
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plan for anything or have any benefits.” Sapone admits that their company could have gone either way in terms of hiring workers as employees or independent contractors. But Sapone and her cofounder disliked the high level of customer and worker churn found in the 1099 model, and they were concerned about
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fair, the impetus for treating workers as employees is not generally philanthropic. For instance, the office service Managed by Q views its rejection of the independent contractor model as a business strategy. Shortly before creating the service, the founder, Dan Teran, read Zeynep Ton’s book, The Good Jobs Strategy. The
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their workers as employees or offering their workers stock options and full company involvement? For one, the cost savings from classifying a worker as an independent contractor can be considerable: after factoring in unemployment insurance, workers compensation premiums, Social Security and Medicare contributions, health insurance, and any additional benefits, the savings
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are able to offer much lower prices than companies that commit to paying an actual wage. The cost savings of deeming workers to be independent contractors creates a perverse incentive for companies to save money on the backs of their workers. It also makes it harder for companies that are
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worker that’s been misclassified . . . are worse than your chances of finding a leprechaun riding a unicorn.”84 As noted previously, classifying workers as independent contractors reduces payroll taxes, including Social Security contributions, workers compensation, and health insurance premiums. Misclassifying workers can also lead to issues when workers file for unemployment
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supervises others under a contract pursuant to which the worker agrees to provide material and labor and is only responsible for the result, this indicates independent contractor status. 6. Continuing relationship: A continuing relationship between the worker and the person for whom the services are performed indicates employee status. 7. Set
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hour, week, or month: Payment by the hour, week, or month generally points to employment status; payment by the job or a commission indicates independent contractor status. 13. Payment of business and/or traveling expenses. If the person for whom the services are performed pays expenses, this indicates employee status. An
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: The provision of significant tools and materials to the worker indicates employee status. 15. Significant investment: Investment in facilities used by the worker indicates independent contractor status. 16. Realization of profit or loss: A worker who can realize a profit or suffer a loss as a result of the services (
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available to the general public: If a worker makes his or her services available to the public on a regular and consistent basis, that indicates independent contractor status. 19. Right to discharge: The right to discharge a worker is a factor indicating that the worker is an employee. 20. Right to
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, to be covered by civil rights laws, and to have taxes deducted from their paychecks. Workers would also have the opportunity to pool with other independent contractors to receive certain benefits, such as disability insurance, retirement accounts, and liability insurance, much like workers who join the Freelancer’s Union. However, under
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IRS’s 1984 Strategic Initiative, an examination of 3,331 employers for the 1984 tax year, found that 15 percent of employers misclassified workers as independent contractors. The IRS also found that “when employers classified workers as employees, more than 99 percent of wage and salary income was reported. However, when
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workers were classified as independent contractors, 77 percent of gross income was reported when a Form 1099 was filed, and only 29 percent of gross income was reported when no Form
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of numerous workplace protections. Implementing my solutions would reduce this risk. ENTREPRENEURS BY CHOICE Under the Time Rule and pajama policy, the category of independent contractor would be reserved for people who were largely self-directed. Workers could opt out of employee status and choose to be entrepreneurs by incorporating, which
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Passengers to Stop Drinking in Car.” NBC Washington, February 22. Committee on Ways and Means. 2007a. “Hearing on the Effects of Misclassifying Workers as Independent Contractors.” Hearing before the Subcommittee on Income Security and Family Support and the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, U
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. “The Casualization of Intimacy: Consensual Non-Monogamy and the New Sexual Ethos.” PhD. diss. Available from ProQuest, AAI3550956. Griffith, Erin. 2015. “Why Kitchensurfing Made Its Independent Contractors into Employees.” Fortune, September 1. Griswold, Alison. 2014. “In Search of Uber’s Unicorn.” Slate, October 27. ———. 2016a. “The Dirty Secret of Airbnb Is
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Background Relating to Worker Classification for Federal Tax Purposes (JCX-26-07). Washington, DC: Internal Revenue Service, May 7. Jost, Micah Prieb Stoltzfus. 2011. “Independent Contractors, Employees and Entrepreneurialism under the National Labor Relations Act: A Worker-by-Worker Approach.” Washington and Lee Law Review 68(311). Kahn, Bonnie Menes. 1987
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, 208 collective bargaining, 64–65, 70, 71 collective consciousness, 32 Colorado Fuel and Iron Corporation, 68–69 Commission on Industrial Relations, 93 commission structure model: independent contractor status and, 199–201box 1; Juno/Gett, 190–91; Lyft, 75; TaskRabbit, 6, 80, 185; Uber, 75–76, 184; worker control and, 182 Committee
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171; worker control and, 64, 171 entrepreneurship: overview, 6, 23, 31; Airbnb and, 44; capital requirements for, 40; democratization of, 5, 6, 34, 186; independent contractor status and, 206–7; inequality and, 38, 183, 186; Kitchensurfing and, 58; for the masses, 5, 6; platforms and, 181–82; reduction of barriers to
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CrowdFlower financing programs: Santander, 3, 73; Uber, 3, 73 flexibility: overview, 6, 15, 16; addressing need for, 177; in-demand job skills and, 38; independent contractor status and, 111; of Kitchensurfing, 167–68; limits to, 86–87; stigmatization of usage of, 184; successful workers, 10–11, 19, 159 FLSA (Fair Labor
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guilds, 71 Hacker, Jacob, 37, 181 hackerspaces, 27 Hall, Elaine, 121 Hall, Jonathan, 38 Handy: as exchange of services, 27; homeless workers and, 42; independent contractor status and, 36; lawsuits by workers against, 38; term reinvention and, 29 happy worker model, 178, 190, 207 Harris, Seth, 196, 201, 202 Hart, Keith
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152, 162, 187, 188, 190; Airbnb and, 72; costs of, 186; Driver Injury Protection insurance, 102; Hello Alfred and, 188; high-deductible plans, 37; independent contractor status and, 94, 190–91, 196; Kitchensurfing and, 59; lack of, 152, 156, 207; Managed by Q, 190; MyClean and, 190; Postmates and, 110–11
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and, 164–66; Gabriele, 82, 132, 170–71; guest screening, 47, 168–72; host discrimination, 35–36; host-guest interactions, 33–34, 128–31; as independent contractors, 36; Instant Book service, 170; James, 167, 168, 170; Jessica, 165; Joshua, 165, 170, 192–93; landlord-tenant disputes, 230n17; landlord-tenant issues, 222n49
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; McClean, 189; opportunities for, 23, 157; risks of, 37; TaskRabbit and, 56; of workplace risk, 191. See also piecemeal system overtime: avoidance of, 36; independent contractor status and, 94; paid overtime, 189 overwork, 6, 15–16 The Overworked American (Schor), 16 owner-occupied move-ins, 41 paid time off, 180, 188
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–84; Gemeinschaft/Gesellschaft, 31–36; income rates, 184–85; increasing casualization of labor and the related risk shift, 36–39; increasing social inequalities, 39–42; independent contractor classification, 196–202; pajama policy, 204–5, 206; participant recruitment and methodology, 42–43; promises of, 5, 6, 25, 207–9; protecting workers in,
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50 UberPeople, 72–73, 225n34 uberPOOL, 27, 105–6 UberRUSH, 127–28 UberTaxi service, 77 Uber workers: Baran, 2–3, 6; Bryan, 78–79; as independent contractors, 36 uberX, 27, 75, 75tab. 2, 77, 78, 107 underemployment, 42, 62, 175 underground economy, 186 unemployment: discrimination against long-term unemployed, 62; long
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-term unemployed, 11; sharing economy and, 61 unemployment benefits: access to, 187; independent contractor status and, 94; unionization and, 177 unemployment insurance, 120, 191 unemployment rate, 10, 175, 176 unexotic underclass, 231n4 unicorns (startups), 2 unionization: overview, 6,
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-home arrangements, 66 worker categories, 59, 109–11; Strivers, 10–15; Strugglers, 10–12, 14–18; Success Stories, 10–13, 18–21. See also independent contractors; striving workers; struggling workers; successful workers worker classification: overview, 11–12; employer-employee relationship factors, 199–201box 1; FLSA and, 196; independent worker category, 201
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, 202; risk and, 36; tax revenues and, 205–6; time rule solution, 202–3. See also independent contractor status worker safety: overview, 6, 22; advanced planning and, 97–100; dangers of driving for hire, 101–4; health issues of driving, 104–6; in
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109–11; urination issues, 106–9. See also workerplace injuries workers’ compensation: overview, 22; access to, 187, 189; avoidance of, 36; costs of, 191; independent contractor status and, 91–92, 94–95, 96–97, 196; short history of, 92–94 work hours: on-call time, 81–84; erratic nature of, 74
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16; promise of, 6; social class and, 38; striving workers and, 14–15 workplace injuries: overview, 4–5, 6, 22; financial aspects of, 74; independent contractor status and, 95–97; lack of protective regulations on, 90–92. See also workplace protections workplace issues: overview, 2, 22, 90–92; advanced planning and
by Tamara Draut · 4 Apr 2016 · 255pp · 75,172 words
’t core to its company brand. It can take many forms: franchising, multiple layers of contracting, staffing or temp agencies, or misclassification of workers as independent contractors. No matter the form of outsourcing, the result is often downward pressure on wages and workplace safety standards the further down a worker falls in
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the recognizable brand embroidered on their uniform but from the franchise operating the store. And then there’s the new practice of classifying workers as “independent contractors” to avoid the pesky costs of having actual employees. All these practices result in a web of employment relationships in which accountability is hidden, making
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low wages in unsafe conditions. Ironically, what they experienced is indeed a quintessential feature of American culture: the exploitation of low-wage workers. The Dependent “Independent Contractor” One of the most common tactics used to distance companies’ responsibility for their workforce is to misclassify many of their workers as
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“independent contractors,” which exempts the company from having to provide benefits, pay payroll taxes, and comply with federal and state labor laws, such as the minimum wage
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Medicare, not to mention state and federal income taxes. Employers often underreport how much they pay independent contractors or pay them off the books to avoid paying taxes. Meanwhile, the workers also lose, because as independent contractors they don’t qualify for most safety-net programs when they are out of work, and they
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the cracks of most labor and employment laws.23 So who exactly should be classified as an independent contractor? The key term here is the word “independent.” According to the IRS, what makes someone an independent contractor is that the firm paying for his or her work has direct control only over the result
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of the service or work provided, not over what work will be done and how it will be done.24 True independent contractors, such as realtors and freelance graphic designers, are self-employed, responsible for finding clients on their own. The misclassification of workers as
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independent contractors has jumped the fence from professional occupations to include some of the lowest-paid jobs in America, including home care, janitorial work, and trucking. Today,
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for instance, almost all heavy-truck drivers are “independent contractors.” Rhonda, a thirty-six-year-old white woman, has driven trucks for over nine years. She’s currently a truck driver in the Port of
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to her by C&K Trucking, and under her contract she can only haul C&K Trucking’s freight. Because she’s classified as an independent contractor, she must pay for all expenses associated with keeping the truck running—fuel, insurance, tires—and the costs of repairs to parts she doesn’t
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relationship to C&K. In fact, like most port truckers in the United States, hers is a classic example of companies classifying their workers as independent contractors to avoid the costs and responsibilities of having employees. This misclassification is rampant in port trucking and has fueled ongoing strikes at major ports in
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company defined as posting schedules at least one week in advance.31 Whether it’s wage theft, skimping on safety equipment, or misclassifying workers as independent contractors, the thread connecting all of these practices is unbridled corporate power and a punitive workplace culture that places the blame for bad working conditions squarely
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face immense cost pressures with increasing intensity at each link in the contracting chain. These cost pressures result in many employers misclassifying the workers as independent contractors, allowing the employer to avoid paying unemployment insurance and federal payroll taxes. And it leads to skimping on safety protections and adequate training. Enter the
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time for a Better Deal. The Blueprint for a Better Deal A Better Deal for Workers • Modernize our labor protections by tightening the definition of “independent contractor,” creating new rules for stable scheduling practices, and ensuring that the growing “on-demand” workforce is protected by labor laws and has rights to basic
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, February 21, 2012, at http://www.nytimes.com/2012/02/22/us/hersheys-packer-fined-by-labor-department-for-safety-violations.html. 23. Sarah Leberstein, “Independent Contractor Misclassification Imposes Huge Costs on Workers and Federal and State Treasuries,” National Employment Law Project, August 2012, at http://www.nelp.org/page/-/Justice
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/IndependentContractorCosts.pdf?nocdn=1. 24. U.S. Treasury Department, Internal Revenue Service, “Independent Contractor Defined,” August 5, 2015, at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-Defined. 25. Weil, The Fissured Workplace, p. 124. 26. Ibid., p. 131
by James Dale Davidson and William Rees-Mogg · 3 Feb 1997 · 582pp · 160,693 words
do, or even why firms exist at all. Why do entrepreneurs hire employees, rather than placing every task that needs doing out to bid among independent contractors in the auction market? Nobel Prize-winning economist Ronald Coase helped launch a new direction in economics by asking some of these important questions. The
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across stages by each worker."28 There is no physical reason why the thousands of employees could not have been replaced by a gaggle of independent contractors, each renting space on the factory floor, bidding for parts, and offering to assemble the axle or weld the fenders onto the chassis. Yet you
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would look in vain for an example of an industrial-era automobile factory organized and run by independent contractors. Coordination Problems Operating an industrial facility without the benefit of coordination through a single firm would have dissipated most of the economies to be realized
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of the models would have been a nightmare. You need only 188 imagine the difficulty facing the designer in attempting to convince the hundreds of independent contractors on changes required to introduce a new model. In practice, almost unanimous consent would have been needed. Anyone holding out or objecting to any change
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cost of introducing it, thus further jeopardizing the gains from operating on a large scale. Unnecessary Negotiation An assembly line rented (or owned separately) by independent contractors would have been subject to numerous vulnerabilities avoided by operating within a single firm. The death, illness, or financial failure of individual contractors would have
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press used for stamping out the taillight sockets. All of this would have been complicated. Incentive Traps Another crucial difficulty with an assembly line of independent contractors under the conditions of the Industrial Age was that capital requirements for the individual contractors would have differed dramatically. A plastic mold needed to produce
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information technology that make it ever more attractive to contract out functions formerly done by employees. Capital costs are lower. Product cycles are shorter. The independent contractors themselves, including the one-person firms, have vastly more sophisticated information networks at their disposal. Soon they will be able to rely upon an array
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laws and regulations substantially raised the costs of forming and dissolving firms on a project basis. They also have tended to force entrepreneurs to subsume independent contractors as employees. Legal interventions further temporarily inflated the supply of "good jobs" by making it costly and difficult to dismiss an employee, however little he
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organized around projects, in much the way that movie companies already operate. Most of the formerly "internal" functions of the firm will be outsourced to independent contractors. The industrial-era employees who held "good jobs" but who contributed little and relied upon fellow workers to "cover" for them will soon find themselves
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are now contingent. In Bridges's words, "Employment is becoming temporary and situational again, and categories are losing their boundaries."35 In the new cybereconomy, "independent contractors" will telecommute across continents to nest together on the Information Age equivalent of the assembly line. Hollywood Takes Over The model business organization of the
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mainly artifacts of information and transaction costs, which information technologies tend to reduce drastically. Therefore, the Information Age will tend to be the age of independent contractors without "jobs" with long-lasting "firms." As technology lowers transaction costs, the very process that will enable individuals to escape from domination by politicians will
by Guy Standing · 13 Jul 2016 · 443pp · 98,113 words
the growing numbers in so-called self-employment, who now account for about 15 per cent of the ‘employed’. Most of the jobs outsourced to ‘independent’ contractors have been low-paid, so the sample used for calculating average wages has shifted towards higher-income employees. And bonuses paid to higher-income workers
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provided by the platform – development of the technology, administering booking and payment systems and so on. The platforms insist that taskers are not employees but independent contractors, so are not covered by labour laws, entitling them to certain benefits and safeguards, including, in the USA and elsewhere, the right to unionise. Uber
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goes to great lengths to justify the independent contractor label, describing drivers as part-time ‘driver-partners’ who choose to provide rides using the Uber platform. TaskRabbit’s support centre poses the rhetorical question
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‘Do Taskers work for TaskRabbit?’ and gives its answer: ‘No, they do not. Taskers are local entrepreneurs and independent contractors who work for themselves. TaskRabbit simply provides the platform for Clients and Taskers to meet. We vet and background-check all Taskers before allowing them
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business model. This is why Uber agreed a proposed $100 million out-of-court settlement in April 2016 in return for maintaining drivers’ status as independent contractors. At the time of writing the settlement had still to be approved by a judge. When US home cleaning platform Homejoy folded in 2015, the
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extra income, the change has made this harder, because other commitments restrict availability for tasks. Taskers have to be on call, making their description as ‘independent contractors’ even more far-fetched. As one Facebook comment put it, ‘Anyone left working for TR [TaskRabbit] is an indentured servant … You are not growing your
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character of work and labour. It is reducing the number of defined jobs by shifting to tasks done by people who are neither employees nor independent contractors. At the same time, it is increasing the number of activities counted as jobs in our misleading labour statistics. By being commodified – made into market
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firms’ (defined as having between zero and nine employees) came into existence. Many, if not most, will have been formed by self-employed freelancers and ‘independent contractors’. Average income from self-employment fell by 22 per cent between 2009 and 2014, at a time when official statistics indicated that nearly three-quarters
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used official revenue data to dismiss the impact as trivial, he undermines his claim by noting that ‘failure to report income is very common among independent contractors’. In one respect, the on-demand economy reverses a capitalist mantra. Instead of being owned by capitalists, the main means of production are ‘owned’ by
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are rentiers, earning a lot for doing little, if we accept their claim that they are just providing technology to put clients in touch with ‘independent contractors’ of services. Thus, Uber and rival Lyft insist they are technology, not transport companies. As platform-based tasking expands, it will be appreciated just how
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more people below tax thresholds, for example by expanding part-time labour. In many countries, payroll and income taxes are lower for those classified as independent contractors. So, the shift may feed into the austerity agenda by increasing budget deficits and fuelling demands for further cuts in public spending on the spurious
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from mass-transit transport – buses, trams, tubes and trains – that has lower pollution costs. Then there are safety concerns. If Uber and others allow their ‘independent contractors’ to drive as much as they wish, some may drive more hours than are safe. Limiting hours may not solve that problem if drivers survive
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to jury trial in June 2016. However, in April 2016, Uber reached an out-of-court settlement with the drivers that maintains their status of independent contractors in return for certain concessions. A ruling by the UK’s Employment Tribunal was also expected in 2016. 18 S. Harris and A. Krueger, ‘A
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, 2015. 41 In the April 2016 proposed settlement, Uber agreed to ‘facilitate and recognize’ drivers’ ‘associations’. The city of Seattle has passed a law granting independent contractors the right to unionise. Chapter 7 THE CORRUPTION OF DEMOCRACY There is a murkier side to the growth of rentier capitalism: the institutionalised manipulation of
by David Weil · 17 Feb 2014 · 518pp · 147,036 words
room set-up, overall pace, and quality standards established by Marriott, whose name the property bears. A cable installer in Dayton, Ohio, works as an independent contractor (in essence a self-employed business provider), paid on a job-by-job basis by Cascom Inc., a cable installation company. Cascom’s primary client
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mandatory social payments (such as unemployment and workers’ compensation insurance or payroll taxes) or to shed liability for workplace injuries by deliberately misclassifying workers as independent contractors.2 Misclassification of this sort is a major problem, particularly in industries like construction and janitorial services. The fissured workplace does not arise only from
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the act. The definition of “employee” has become a hotly contested issue in recent years, particularly in regard to the reclassification of employees as independent contractors. Since independent contractors are viewed under law as business entities in their own right, they are exempted from minimum wage and overtime requirements of the Fair Labor Standards
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of historically responsible employers. Finally, we look at how multitiered subcontracting in the cable industry changed what were once employees of cable media companies into independent contractors. Past as Prologue: Fissured Coal Mines and the “New” Subcontracting Subcontracting was long used in underground coal mining for reasons similar to those found
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repeatedly, fissuring often leads to more fissuring. In this case, Cascom did not pay its cable installers as employees, but instead set them up as independent contractors. In principle, that meant that each cable installer was a self-standing business that subcontracted the work from Cascom. In reality, however, Cascom determined
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which homes each so-called independent contractor would visit and how much the contractor could charge (a rate Cascom both set and collected). Cascom precluded installers from taking on new business independently
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, fined them for work judged (after the fact) to be substandard, and monitored their activities closely.65 The one way Cascom treated installers as independent contractors was by compensating them on the basis of jobs completed rather than hours worked. That meant an installer received the same amount of money whether
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As the principal contractor, Cascom created its own rigid standards, monitoring, and enforcement systems to see that its subcontractors—in this case individuals employed as independent contractors—met them. By moving installation work outside to the model of contracting created by Cascom, Time Warner ultimately could pay a far lower cost per
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employed inside the media giant. The case is not unique: many forms of fissured subcontracting end with outer tiers of individuals hired as so-called independent contractors rather than as employees. Independent contracting can be a legitimate form of business organization, but it connotes specific things: that contractors control their own
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of time for drop-offs and can be docked if packages arrive outside of it or if the company receives complaints from customers. As an independent contractor, the driver is required to purchase a truck (as specified by FedEx) that bears the company logo. In addition to financing the vehicle, the
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the difference between the fees paid per delivery and the costs incurred for servicing the route, rather than on a salary or hourly rate. As independent contractors, drivers are not covered by overtime or other labor standards or protections against discrimination, health and safety laws, or provisions that would allow them
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further acknowledges that SLTD’s said audit is in no way intended to waive or release PWV’s I-9 compliance obligations … or alter the independent contractor relationship between the parties.”12 Subcontracting and the Workforce: A Refrain Subcontractors like PWV receive payment on the basis of truckloads completed (or on
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who sold newspapers in the street on commission) were in fact employees of the Hearst publishing empire despite Hearst’s contention that they were formally independent contractors who purchased papers from Hearst but sold them on their own as “entrepreneurs.” The NLRB decision and the Supreme Court’s affirmation of it
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led enraged conservatives in Congress to amend the NLRA in 1947 to specifically exempt independent contractors.6 This moved the NLRB and the courts to apply the tests for employment created by common law in deciding on issues of coverage under
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way work is actually done) versus only the outcomes has important implications as to whether the agent undertaking that activity is an employee or an independent contractor, and therefore whether the principal is liable or not for the actions of the agent. But the important point is that the test itself
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revenues from Awuah’s clients, deducted royalty fees and interest and principal payments for the loan, and sent the remainder to him. Awuah, as an independent contractor, faced all costs for conducting his business (wages for workers, associated tax, workers’ compensation and other social payments, costs of cleaning materials, insurance, transportation,
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he and 115 other franchisees were, in reality, employees of Coverall. The suit, brought by his attorney, Shannon Liss-Riordan, questioned the validity of the independent contractor / franchise status of the Coverall agreements given the top-down nature of the relationship among the franchisor, customers, and individual franchisees. If in fact Coverall
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only the franchisee but also Domino’s Pizza LLC as the franchisor in the suit. Domino, citing case law that typically holds franchisees to be independent contractors, thereby removing franchisors from liability, sought a summary judgment by a trial court to remove it from the suit. Although the trial court granted
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the burden of proof to an employer to show that an individual is not an employee. Employers must show that an individual designated as an independent contractor is free from control or direction in the performance of work; that the service provided by the individual is outside the normal activities of
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franchising cases were brought under this Massachusetts statute. Twenty-two states have passed legislation that addresses the classification of workers as independent contractors.54 While a senator, Barack Obama introduced the Independent Contractor Proper Classification Act of 2007. The legislation addresses misclassification by closing tax incentives that make it more advantageous for businesses to
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Stopping Lowest-Road Employers Egregious Fissuring Some forms of fissuring are clearly directed toward end-running basic employment responsibilities, such as deliberately classifying workers as independent contractors who by all recognizable standards are employees. As discussed in Chapter 8, many states became aware of this problem in the past decade, and
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others, any current or future business that is covered anywhere under OSHA’s explosives or process safety management standards if that business employs workers or independent contractors.” Additionally, he agreed to “have no involvement in any enterprise that has employees if it is located within 1,000 yards of another business
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Taxi Workers Alliance in New York City also suggests the possibilities of new organizations and collective actors in the workplace. Because of their designation as independent contractors, taxi drivers are not covered by the National Labor Relations Act. Nonetheless, since 1993 the Taxi Workers Alliance, led by Bhairavi Desai, has brought
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of a self-standing market which splits further apart. Contractors use subcontractors, who in turn farm out work to individuals who operate as so-called independent contractors. Or, transferred to a franchising model, lead franchisors create regional franchisors, who then sell to local franchisors. Fissuring also spreads. Successful fissuring in one
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landscaping, computer programming services); • Day laborers: Individuals who get work by waiting at a place where employers pick up people to work for the day; • Independent contractors: Individuals who obtain customers on their own to provide a product or service (and may or may not have other employees working for them). These
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by companies to work for a specified period of time, such as seasonal workers in the retail sector; • Self-employed workers: Workers not classified as independent contractors (who therefore do not pay payroll taxes, workers’ compensation, and other standard employment costs).8 Using data from the Contingent Worker Survey, the U.
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categories of contingent work that are closely related to fissured employment grew substantially between 1995 and 2005. In particular, the number of workers classified as independent contractors grew from 8.3 million to 10.3 million, and also increased as a percentage of total employment, from 6.7% to 7.4%.
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of contingent work in Table 11.1 are less closely aligned with the concept of fissured workplaces. This includes self-employed workers (not categorized as independent contractors) and standard part-time workers. Including those categories when estimating the extent of fissured employment would tend to overstate its extent. For example, many
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—to attorneys who typically must travel to the home of the borrower. A common practice now is to subcontract this work to lawyers working as independent contractors, compensating them on a per closing basis, rather than assigning lawyers from the firm itself. The assigned attorney is expressly forbidden to offer any
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, 9, and 10. 12. Direct and control test has become central in the area of misclassification laws regarding whether workers have been incorrectly classified as independent contractors rather than employees. I discuss this in Part III. 13. 29 U.S.C. §§ 201–219 (1994). Not surprisingly, the application of this broad
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are complementary, but one aspect is not observable, the employer faces a difficult problem in creating a compensation model. Shifting this work to an independent contractor is desirable in such cases in that the payment becomes one more directly related to output of the provider than to the input of the
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of franchising, it is not the only problematic workplace practice in the janitorial sector. Another common practice is subcontracting janitorial services and classifying workers as independent contractors, similar to the cable installers discussed in Chapter 5. This practice—common in office cleaning in many metropolitan services—can lead to multiple tiers of
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place pressure on end users (Lerner, Hurst, and Adler 2008). The Wage and Hour Division has also investigated the use of misclassification of employees as independent contractors in janitorial services, including recent investigations in Chicago. See “US Department of Labor Sues Two Chicago-Area Cleaning Companies, Owners to Recover Unpaid Wages
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information systems, business strategies, and public policies that enable modern lean retailing, see Abernathy and Volpe (2012). 3. The company advertises “independent contractor opportunities” on its website: “If you’re an independent contractor, select from the following links for information about opportunities with the FedEx family of companies.” The choices include FedEx Custom Critical
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Owner/Operator; FedEx Ground Independent Contractor; and FedEx Home Delivery Independent Contractor (http://www.fedex.com/us/indp/independentcontractors.html, accessed February 8, 2013). 4. This model of retailing has also become common in
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gain or loss.” For a discussion of this new stream of reasoning and its potential impact on further expanding the legal underpinning for use of independent contractors, see Jost (2011). 8. See Stone (2006) Rogers (2010), and Jost (2011) for related discussions. 9. See Rebitzer (1995) and Wells, Kochan, and Smith
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liability on the incentives of parties in principal/agent relationships. 14. Arlen and MacLeod note, “Thus vicarious liability creates perverse incentives for principals to prefer independent contractors over employees when the risks fall primarily on third parties in the very situation in which control may be most socially beneficial, when agents are
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Valley Coal Co. v. Yensavage, 218 F.546 (2d Cir. 1914)). The case is discussed in the context of the more recent decisions regarding the independent contractor status of FedEx drivers in Jost (2011). 51. Definition of “employee” in West Virginia Code, section 21-5-1(b)(1996); definition of “employer”
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www.dol.gov/whd/workers/misclassification/ for a discussion of joint initiatives between state agencies and the Wage and Hour Division regarding misclassification. 55. The Independent Contractor Proper Classification Act addresses the section 530 safe harbor provision of federal tax law, which is a loophole that allows employers to classify workers as
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and unemployment insurance, it imposes those costs on the individual worker (and also creates tax compliance problems in many instances). See “S. 2044—110th Congress: Independent Contractor Proper Classification Act of 2007,” GovTrack.us (database of federal legislation), 2007 (see http://www.govtrack.us/congress/bills/110/s2044/text, accessed September 2
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Plans and Collective Bargaining.” Bulletin of the United States Bureau of Labor Statistics, no. 717. Washington, DC: Government Printing Office. Jost, Micah Prieb Stoltzfus. 2011. “Independent Contractors, Employees, and Entrepreneurialism under the National Labor Relations Act: A Worker-by-Worker Approach.” Washington and Lee Law Review 68, no. 1: 313–373. Kahn
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Small Business in Focus: Finance; A Compendium of Research. Washington, DC: Small Business Administration’s Office of Advocacy, 9–38. Perritt, Henry. 1988. “Should Some Independent Contractors Be Redefined as Employees under Labor Law?” Villanova Law Review 33, no. 6: 989–1041. Perrow, Charles. 1984. Normal Accidents: Living with High-Risk Technologies
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–282; and politics, 208–209 Independent contracting, 10, 314n37, 314n39, 341n7; in the logistics industry, 161–162; as form of employment, 270 Independent Contractor Proper Classification Act of 2007, 205 Independent contractors, 21, 24, 186, 205, 212, 236; misclassification of workers as, 10; and cable installation, 119–121; FedEx drivers as, 161; and
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; business model for franchising, 134–136; financial viability of franchising, 136–139; franchising and labor standards, 139–142; evolution of employment structures in, 220; and independent contractors, 327n31; and branding, 327n31; Jan-Pro Franchising International, 133–134; franchising agreement, 134–136 Job polarization, 284–285 Jobs, Steve, 51, 175 Journatic, 277–
by J. K. Lasser · 5 Oct 2013 · 1,845pp · 567,850 words
underpayment rate. - - - - - - - - - - Plans subject to and excluded from Section 409A Unless an exception applies, Code Section 409A applies to all plans, including arrangements between an independent contractor and a service recipient, and a partner and partnership, under which the service provider has a legally binding right during a year to compensation that
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the likelihood that the forfeiture will be enforced. - - - - - - - - - - Non-employees The tax rules for restricted property are not limited to employees. They also apply to independent contractors who are compensated for services with restricted stock or other property. Sale of property that is not substantially vested If you sell restricted property in
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employees must be at least half the seating capacity. The exclusion applies only to regular employees. For partners, more than 2% S corporation shareholders, and independent contractors who are provided transit passes, the IRS allows up to $21 per month as a tax-free de minimis benefit. If the monthly value exceeds
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month only if the price paid plus the $245 exclusion is less than the value of the parking. Commuter parking benefits for self-employed partners, independent contractors, or more-than-2% S corporation shareholders do not qualify for the $245 exclusion but may qualify as a tax-free de minimis benefit (3
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disallowed on the grounds that his employment in California was not temporary; it lasted more than one year. The Tax Court disagrees. Just because an independent contractor returns to the same general location in more than one year does not mean that he is employed there on an indefinite basis. Mitchell’s
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entertainment; the employee is, when claiming the meals on Form 2106. A similar rule applies to meal allowances or reimbursements that you give to an independent contractor and that you report as compensation on Form 1099-MISC where the contractor does not adequately account for the expenses. The restrictive tests (20.17
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and entertainment that are treated as taxable compensation to the employee and as wages for purposes of withholding of income tax. 2. You reimburse an independent contractor for meal and entertainment expenses he or she incurs on your behalf and the contractor does not adequately account for the expenses. You should report
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. The backup withholding rate is 28%. Backup withholding will apply to fees of $600 or more (Form 1099-MISC) for work you do as an independent contractor, payments from brokers (Form 1099-B), royalty payments (Form 1099-MISC), and certain gambling winnings (26.8) if you do not give the payer your
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Form 1040 if you are a sole proprietor of a business or a professional in your own practice. If you do freelance work as an independent contractor, you are self-employed and use Schedule C. If you are an employee with a sideline business, report the self-employment income and expenses from
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are required to report payments and receipts to the IRS. If you fail to comply with this reporting, you can be penalized. Payments to independent contractors If you pay independent contractors, freelancers or subcontractors a total of $600 or more within the year, you must report all payments to the IRS and the contractors
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actually carrying on the business is subject to self-employment tax on the earnings. - - - - - - - - - - Caution Freelancer Fees Fees you earn for freelance work as an independent contractor are business earnings reportable on Schedule C, and if you have a net profit, they are subject to self-employment tax on Schedule SE. - - - - - - - - - - Qualified
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Group 1. Technical specialists who contract directly with clients may be classified as independent contractors by showing that they have been consistently treated as independent contractors by the client, and that other workers in similar positions have also been treated as independent contractors. Thus, they may treat their income as self-employment income. Firms that are
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a decedent. Income earned by a person before death but taxable to an estate or heir who receives it; see 1.14 and 11.16. Independent contractor. One who controls his or her own work and reports as a self-employed person; see Chapters 40 and 45. Individual retirement account (IRA). A
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, a net loss as an ordinary loss; see 44.8. Self-employed person. An individual who operates a business or profession as a proprietor or independent contractor and reports self-employment income on Schedule C; see Chapters 40 and 45. Self-employment tax. Tax paid by self-employed persons to finance Social
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and fees deduction and Income in respect of a decedent (IRD) Income interests in trust, gifts of Income Record Keeper Income tests (EIC) Incompetent persons Independent contractors Index options Indian tribal government Individual retirement accounts (IRAs). See also specific types, e.g.: Roth IRAs combat pay and fees of records of contributions
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Payment period Payments. See also specific types over $10,000 of clients’ expenses donations as from health and accident plans home mortgage interest and for independent contractors for insurance premiums for itemized expenses for prior installment sales for reservists self-employed persons’ reporting of taxable part of to third parties PBGC. See
by J. K. Lasser Institute · 19 Oct 2015
underpayment rate. Plans subject to and excluded from Section 409A. Unless an exception applies, Code Section 409A applies to all plans, including arrangements between an independent contractor and a service recipient, and a partner and partnership, under which the service provider has a legally binding right during a year to compensation that
…
risk of forfeiture” under the restricted property rules. Non-employees. The tax rules for restricted property are not limited to employees. They also apply to independent contractors who are compensated for services with restricted stock or other property. Sale of property that is not substantially vested. If you sell restricted property in
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employees must be at least half the seating capacity. The exclusion applies only to regular employees. For partners, more than 2% S corporation shareholders, and independent contractors who are provided transit passes, the IRS allows up to $21 per month as a tax-free de minimis benefit. If the monthly value exceeds
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month only if the price paid plus the $250 exclusion is less than the value of the parking. Commuter parking benefits for self-employed partners, independent contractors, or more-than-2% S corporation shareholders do not qualify for the $250 exclusion but may qualify as a tax-free de minimis benefit (3
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disallowed on the grounds that his employment in California was not temporary; it lasted more than one year. The Tax Court disagrees. Just because an independent contractor returns to the same general location in more than one year does not mean that he is employed there on an indefinite basis. Mitchell’s
…
entertainment; the employee is, when claiming the meals on Form 2106. A similar rule applies to meal allowances or reimbursements that you give to an independent contractor and that you report as compensation on Form 1099-MISC where the contractor does not adequately account for the expenses. The restrictive tests (20.17
…
meals and entertainment that are treated as taxable compensation to the employee and as wages for purposes of withholding of income tax. You reimburse an independent contractor for meal and entertainment expenses he or she incurs on your behalf and the contractor does not adequately account for the expenses. You should report
…
. The backup withholding rate is 28%. Backup withholding will apply to fees of $600 or more (Form 1099-MISC) for work you do as an independent contractor, payments from brokers (Form 1099-B), royalty payments (Form 1099-MISC), and certain gambling winnings (26.8) if you do not give the payer your
…
Form 1040 if you are a sole proprietor of a business or a professional in your own practice. If you do freelance work as an independent contractor, you are self-employed and use Schedule C. If you are an employee with a sideline business, report the self-employment income and expenses from
…
are required to report payments and receipts to the IRS. If you fail to comply with this reporting, you can be penalized. Payments to independent contractors. If you pay independent contractors, freelancers or subcontractors a total of $600 or more within the year, you must report all payments to the IRS and the contractors
…
deductible contributions to your own SEP or self-employed qualified retirement plan (41.4). Caution Freelancer Fees Fees you earn for freelance work as an independent contractor are business earnings reportable on Schedule C, and if you have a net profit, they are subject to self-employment tax on Schedule SE. Married
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Group 1. Technical specialists who contract directly with clients may be classified as independent contractors by showing that they have been consistently treated as independent contractors by the client, and that other workers in similar positions have also been treated as independent contractors. Thus, they may treat their income as self-employment income. Firms that are
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a decedent. Income earned by a person before death but taxable to an estate or heir who receives it; see 1.14 and 11.16. Independent contractor. One who controls his or her own work and reports as a self-employed person; see Chapters 40 and 45. Individual retirement account (IRA). A
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treated as ordinary rather than capital losses; see 30.13. Self-employed person. An individual who operates a business or profession as a proprietor or independent contractor and reports self-employment income on Schedule C; see Chapters 40 and 45. Self-employment tax. Tax paid by self-employed persons to finance Social
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and fees deduction and Income in respect of a decedent (IRD) Income interests in trust, gifts of Income Record Keeper Income tests (EIC) Incompetent persons Independent contractors Indian tribal government Individual responsibility penalty Individual retirement accounts (IRAs), See also specific types, e.g.: Roth IRAs combat pay and fees of records of
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Payment period Payments. See also specific types over $10,000 of clients’ expenses donations as from health and accident plans home mortgage interest and for independent contractors for insurance premiums for itemized expenses for prior installment sales for reservists self-employed persons’ reporting of taxable part of to third parties PBGC. See
by Big-Box Swindle The True Cost of Mega-Retailers and the Fight for America's Independent Businesses (2006)
now doing some twenty-six thousand home-installations a day of windows, roofing, flooring, and other products, so their customers do not have to hire independent contractors. Maximizing spending at their own stores is part of the reason chains favor stand-alone boxes removed from established retail districts. But even under optimal
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Higher Sales: Wal-Mart Wunderkind Walmex Shows Them How It’s Done in a Down Economy,” Latin Trade, Aug. 2003; “Home Depot, Lowe’s Squeeze Independent Contractors,” Hometown Advantage Bulletin, July 26, 2005. The Rutland survey was undertaken by DANTH, Inc., in 1998. 12. Stone, “Competing with the Discount Mass Merchandisers”; Brenden
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