Read publication 

When one hears the words "worker misclassification," images of employees being incorrectly treated as independent contractors immediately spring to mind, closely followed by daunting calculations of liability for unpaid and under-withheld employment taxes and potential disqualification of tax-qualified employee benefit plans. Obviously, it is important to get this right, and over the years, the IRS and the courts have provided a substantial amount of guidance in this area, from the 20-factor common law employee test articulated by the IRS in Rev. Rul. 87-411 in 1987 to pivotal case law in the 1990s and subsequent years.

Explore More Insight