Misclassification of Employees as Independent Contractors

In this installment, we'll be discussing misclassification of employees as independent contractors. We'll talk about the employer - independent contractor relationship, the tests used by the IRS and the Department of Labor in assessing proper classification as an independent contractor, and current and proposed legislation. We'll talk about the Employee Misclassification Prevention Act (EMPA) and its implications for all employers, even those with properly classified independent contractors and those not using independent contractors.