In addition to strengthening judicial and regulatory activities, legislative initiatives to extend certain rights and benefits to workers in the gig economy or the shared economy are being discussed at the local, national and federal levels. As the legal landscape evolves, the independent contractor model remains a viable option in many jurisdictions, as long as you properly assess, document, and adhere to the parameters of the independent contractor relationship. i. Interpretation No. 2015-1 of the DOL Administrator (July 15, 2015), ii. Rev. Rule 87-41 (I.R.S. 1987), 1987-1 C.B 296, iii. publication irs 1779 (rev.

8-2008), For more information about the IRS Independent Contractor Test, see Applying the Usual Common Law Rules Test &Worker Classification Under Federal Income Tax Law, iv. EEOC Compliance Manual Section 2: Threshold Issues (2000), v. “Independent contractor (self-employed) or employee?”, Internal Revenue Service, vi. id. vii. id.

viii. Id. ix. DOL Administrator`s Interpretation No. 2015-1, see note 1. x. DOL Administrator`s Interpretation No. 2015-1, note 1 above, at 2.

xi. DOL Fair Labor Standards Standards Act Advisor – Independent Contractors, Xii. Anwendung des Economic Realities Test: Arbeitnehmerklassifizierung nach flSA, xiii. Anwenden des ABC-Tests zur Bestimmung des Worker-Klassifizierungsstatus, xiv. State of Connecticut Employment Security Division, Unemployment Compensation Tax Division Self-Assessment of the Employer Employee Relationship for CT Unemployment Taxes, . .


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