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Employee Classification: An Old Issue Getting Renewed Attention (PDF)
Debevoise & Plimpton LLP Link to more items from this source
Sept. 19, 2014
"Worker classification analysis requires a proper assessment of facts and circumstances. For many years, employers have often reached the wrong conclusion, whether or not intentionally. When left unchallenged, a decision to treat a person who should be characterized as an employee as an independent contractor costs the federal and state governments a good deal in uncollected taxes and other social charges, especially when the independent contractors don' t properly report their earnings. For an employer that is challenged on its classification practices and loses, the cost of correction can be significant."

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