Employees v. Independent Contractors
One of the fundamental classifications of tax and employment law is whether a worker is an "employee" or an "independent contractor." Riding on that distinction are substantial tax reporting and withholding obligations – and potential liability – for employers. Equally important, employers have traditionally had greater risk of liability for employee rather than independent contractor activity. However, as more employers outsource more work to independent contractors, there are emerging theories under federal employment law broadening the scope of employer liability for outsourced work. This program will provide a detailed discussion of the tax and employment law implications of worker classification as an employee or independent contractor.
- Determining whether a worker is an employee or independent contactor
- Tax reporting and liability depending on the classification of a worker
- Common wage and hour traps
- Outsourcing and independent contractors – theories of employer liability under federal law
- Employment law implications of using independent contractors in lieu of common law employees
Carol R. Miaskoff is an Assistant Legal Counsel at the U.S. Equal Employment Opportunity Commission in Washington, D.C., where she supervises development of regulations and policy concerning a wide range of issues. She has played a central role in addressing new labor and employment legislation from the EEOC perspective, including various aspects of the Health Insurance Portability and Accountability Act (HIPAA) and the Family and Medical Leave Act (FMLA). Ms. Miaskoff speaks frequently to labor and employment groups. She is an author of the law review article “Coverage of Psychiatric Disorders Under the Americans with Disabilities Act,” with Peggy R. Mastroianni. Ms. Miaskoff is a graduate of Harvard University and The George Washington University National Law Center.
