Am I an employee or an independent contractor? The first time a worker realizes that their employer is not calling them an employee is often when they file their tax returns – and end up owing self-employment taxes. Not only do they owe a lot of money, but they may have been denied various workplace protections that apply to employees, including the right to minimum wage and overtime premiums. Learn what defines an employee versus an independent contractor under key statutes, how employment status is addressed by the IRS and under state and federal wage laws, the impact of the U.S. Department of Labor’s new independent contractor rule, and what remedies are available when an employee is misclassified as an independent contractor. The presentation will include a discussion of the tax implications of settlement amounts as back pay versus compensatory damages.
David Rodwin, Esq.
Public Justice Center
Andrew C. Marshall, Esq.
Internal Revenue Service Taxpayer Advocate Service