Gig Workers in the Tree Care Industry

摘要

Employers have long preferred to treat workers as independent contractors, reaping payroll-tax savings and not paying for any fringe benefits or other expenses associated with having employees. By the same token, workers'- including the owners of manytree care businesses - could, potentially, lower their own tax bills by shifting from being an employee to an independent contractor.However, tree care businesses that want to reduce costs by using independent contractors need to be sure these workers really aren't employees. And, while the 2017 Tax Cuts and Jobs Act (TCJA) contained a special 20-percent deduction from the income of independent contractors operating pass-through businesses, newly proposed rules may make it more difficult for moderate-income independent contractors, especially those working in their own businesses, to reap those savings.