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Diane Publishing Books
Andrew Sherrill (au); Michael Brostek (au)
When employers improperly classify workers as independent contractors instead of employees, those workers do not receive protections and benefits to which they are entitled, and the employers may fail to pay some taxes they would otherwise be required to pay. The Department of Labor (DoL) and Internal Revenue Service (IRS) are to ensure that employers comply with several labor and tax laws related to worker classification. This report examines the extent of misclassification; actions DoL and IRS have taken to address misclassification, including the extent to which they collaborate with each other, states, and other agencies; and options that could help address misclassification. Charts and tables.
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