Determinants of Independent contractor Status: Outcomes of U. S. Count Cases

摘要

Failure on the part of any small busi- ness to correctly classify individuals as employees rather than as independent contractors can prove costly in terms of both time and money for both the busi- ness and the individual incorrectly clas- sified. In an attempt to try to make sense of the numerous criteria promulgated for classifying individuals providing services to small businesses, this study examined the outcomes in 79 United States court cases dealing with the issue of classifica- tion.