Massachusetts And Independent Contractor
The Massachusetts has an interesting take on independent contractors. One of the hottest topics that still generates interests over the years is the subcontractor vs. employee debate.
Many states have publicized cracking down on “1099 employees.”Massachusetts has a landmark case that has been used for determining whether or not a workers is considered an independent contractor or employee.The list is comprehensive in nature, yet concise enough to be a listed here:
- the extent of control exercised by the employer over the details of the work
- whether the worker was engaged in a distinct occupation or business
- whether, in the locality, the type of work usually proceeded under the direction of an employer or by an unsupervised specialist
- the skill required for the occupation
- whether the employer or the worker supplied the tools and place of work
- the length of time of the working relationship
- the method of payment
- whether the work was part of the regular business of the employer
- whether the parties believed that they were creating an employment relationship
- whether the alleged employer constituted a business
The Massachusetts case referred to is MacTavish v. O’Connor Lumber Co., 6 Mass. Workers’ Comp. Rep. 174, 177 (1992).
The IRS website will be revisited tomorrow to see if there has been any updates to their website on independent contractors.
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