DOL独立承包商规则

工人分类直接影响雇员获得福利的资格, 法律保护(如最低工资和加班权利)和税收. 雇员分类错误是美国政府日益关注的问题.S. Department of Labor (DOL). While several tests exist to determine whether a worker is an employee or an independent contractor, DOL使用经济现实测试(ERT), which examines whether a worker is economically dependent on the employer or engaged in business for themselves. Under this test, 如果一个工人在经济上依赖于雇主, 他们是雇员，应该受到雇佣法的保护, including the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA).

The DOL released a final rule, effective March 11, 2024, revising the agency’s guidance on how to analyze who is an employee or independent contractor under the FLSA. 本最终规则撤销 2021年独立承包商规则.

Links and Resources

•   DOL误分类计划
•   DOL Fact Sheet 13:就业关系
•   面向DOL员工的出版物: Get the Facts on Misclassification under the FLSA—Employee or Independent Contractor?
•   DOL FLSA合规协助页面

Worker Classification

• Worker classification is the process of determining whether an employment relationship exists.
• Several tests exist to determine whether a worker is an employee or an independent contractor.
• 劳工部倾向于用经济现实测试来对工人进行分类.

Impact on Employers

• In general, employment, labor and related tax laws apply only to employees and do not apply to independent contractors.
• Misclassified employees often are denied benefits and protections they are entitled to by law.
• Employers that misclassify employees can be liable for expensive fines and litigation.

Background

Under the FLSA, employees are entitled to minimum wage, overtime pay and other benefits. 独立承包商无权享受这些保护和福利. According to the DOL, 最终规则将降低员工被错误归类为独立承包商的风险，同时为企业与自己创业的个人打交道提供一致的方法. 

2021年独立承包商规则

美国劳工部于1月6日发布了2021年独立承包商规则. 7, 2021. 2021年的规则重申了ERT作为劳工部确定工人是否应被归类为FLSA下的雇员或独立承包商的首选方法. In doing so, 2021年的规则侧重于两个核心因素:工人对工作的控制的性质和程度，以及工人基于主动性和/或投资的盈利和亏损机会. These factors carried more weight in determining the status of independent contractors.

2024 Final Rule

The final rule rescinds the 2021年独立承包商规则 and returns to the pre-2021 rule precedent. In doing so, 最后一条规则恢复了多因素, 总体情况分析，以评估工人是雇员还是独立承包商. Under the final rule, 六个经济现实因素都被权衡，以评估一个工人是否在经济上依赖于潜在雇主的工作，根据环境的总体情况. Moreover, 在确定该工人是雇员还是独立承包商时，如果其他因素表明该工人是否为自己经营，则可能与此相关, 而不是在经济上依赖潜在雇主的工作.

Arguably, 最终的规则可能导致将更多的工人归类为雇员, not independent contractors. 这种分类意义重大, 尤其是在零工经济时代, 因为它将为更多的个人提供FLSA的权利和保护. The DOL has released guidance 帮助雇主遵守最终规定.

The Economic Reality Test

The DOL uses the ERT to determine whether a worker is an employee or an independent contractor under the FLSA. 这个测试使用多个因素来确定雇佣关系是否存在. 该测试的目的是确定工人是否在经济上依赖雇主工作，还是自己创业. For example, if the economic realities show that the worker is economically dependent on the employer for work, 那么这个工人就是雇员. However, 如果经济现实表明工人是在为自己做生意, 那么工人就是一个独立的承包商. 根据整个工作关系的经济现实来决定一个工人是雇员还是独立的承包商.

评估小组采用以下六个经济现实因素来分析雇员或独立承包商在FLSA或FMLA下的地位:

1.       雇主对如何完成工作的控制程度;

2.       工人获利或亏损的机会，取决于管理技巧;

3.       工作所需的技能和主动性;

4.       工作关系的持久程度;

5.       The worker’s investment in equipment or materials required for the task; and

6.       The extent to which the service rendered is an integral part of the employer’s business.

适当的工人分类要求雇主在确定工人的FLSA地位时评估六个经济现实因素. 没有一个因素(或一组因素)自动决定一个工人的身份是雇员还是独立承包人. 

1. 雇主对如何完成工作的控制程度

这个因素考虑到潜在雇主的控制, including reserved control, 在工作表现和工作关系的经济方面. Facts relevant to the potential employer’s control over the worker include whether the potential employer:

•  Sets the worker’s schedule;
•  监督工作的完成情况;
•  明确限制员工为他人工作的能力;
•  Uses technological means to supervise the performance of the work (such as using a device or electronic monitoring);
•  Reserves the right to supervise or discipline workers; or
•  Places demands or restrictions on workers that do not allow them to work for others or work when they choose. 

Whether the potential employer controls economic aspects of the working relationship, including prices or rates for services and the marketing of the services or products provided by the worker, should also be considered.

Actions taken by the potential employer for the sole purpose of complying with a specific applicable federal, state, 部落或地方的法律或法规不代表控制. In contrast, 潜在雇主采取的行动超出了遵守特定的, applicable federal, state, tribal or local law or regulation and instead serve the potential employer’s own compliance methods, safety, quality control, 或者合同或客户服务标准可能是控制的指示性标准.

2. 工人的盈利或亏损的机会，取决于管理技能

This factor considers whether the worker has opportunities for profit or loss based on managerial skills, including initiative, business acumen or judgment, 这会影响工人在工作中的经济成功或失败.

当雇主根据管理技能评估员工是否有盈利或亏损的机会时，需要考虑的相关因素包括, among others: 

•   Whether the worker determines or can meaningfully negotiate the charge or pay for the work provided;
•   Whether the worker accepts or declines jobs or chooses the order and/or time in which the jobs are performed;
•   工人是否从事市场营销, advertising or other efforts to expand their business or secure more work; and
•   员工是否决定雇佣其他人, 采购材料和设备, and/or rent space.

工人的决定会影响他们的工资, 比如工作更多的时间或工作, when they are paid a fixed rate per hour or job generally does not suggest the worker exercises managerial skill. If a worker has no opportunity for a profit or loss, then this factor suggests they are an employee.

3. 工作所需的技能和主动性

这个因素考虑的是工人是否使用专门的技能来完成工作，这些技能是否有助于商业活动，或者这项工作是否依赖于潜在雇主的培训. 当工人不使用专业技能来完成工作或依赖于潜在雇主的培训来完成工作时，这个因素表明了员工状态.

工人在工作关系中带来了什么专业技能, 这一事实并不表明独立承包商的地位，因为雇员和独立承包商都可能是熟练工人. 正是工人将这些专业技能与商业式的主动性联系起来使用，表明工人是一个独立的承包商.

4. 工作关系的持久程度

This factor weighs in favor of the worker being an employee when the work relationship is:

• Indefinite in duration;
• Continuous; or
• 不包括为其他雇主工作.

On the other hand, this factor weighs in favor of an independent contractor classification when the work relationship is:

• Definite in duration;
• Nonexclusive;
•  Project-based; or
• 零星的基于工人为自己做生意，并向多个实体销售他们的服务或劳动力.

Such conditions may include regularly occurring fixed periods of work; however, seasonal or temporary work by itself would not necessarily indicate independent contractor classification.

如果缺乏持久性是由于特定企业或行业及其雇用的工人的独特或固有的经营特征，而不是工人自己独立的经营主动性, 这个因素并不一定表明独立承包商的地位，除非工人正在行使他们自己独立的业务主动性.

5. 工人对任务所需设备或材料的投资

This factor considers whether any investments by a worker are capital or entrepreneurial in nature. 工人为完成一项特定工作而花费的工具和设备, 工人的劳动成本和潜在雇主单方面强加给工人的成本不是资本或企业投资的证据, therefore, indicate employee status.

资本或企业性质的投资, 表明独立承包商身份, 通常支持独立的业务，并提供类似业务的功能. 这些投资可包括:

•  提高工人完成不同类型或更多工作的能力;
•  Reducing costs; or 
•  Extending market reach.

A worker’s investments should be considered relative to the potential employer’s investments in its overall business. 如果员工和潜在雇主有类似的投资, even on a smaller scale, 这表明工人是独立工作的, 表明独立承包商身份.

6. The Extent to Which the Service Rendered Is an Integral Part of the Employer’s Business

This factor considers whether the work performed is an integral part of the potential employer’s business. 这一因素并不取决于个别工人是否是企业的组成部分，而是取决于他们所执行的职能是否是企业的组成部分.

当工人所从事的工作与潜在雇主的主要业务有关时，这一因素有利于工人成为雇员:

• Critical;
• Necessary; or
• Central.

In contrast, this factor weighs in favor of the worker being an independent contractor when the work they perform is not critical, 对潜在雇主的主要业务必不可少或至关重要的.

Additional Factors

除上述六个因素外，如果这些因素与工人是否为自己创业或在经济上依赖雇主工作这一整体问题有关，则可考虑其他因素.

Certain facts are not relevant 是否存在雇佣关系，包括:

• What the worker is called—a worker may be an employee under the FLSA regardless of the title or label they are given;
• Whether a worker is paid off the books or receives a Form 1099; or
• Whether the work agrees verbally or in writing to be classified as an independent contractor, 包括签署一份独立承包商协议.

Additionally, 工作地点等事实, 工人是否有州或地方政府颁发的执照, 以及支付的时间或方式并不能决定工人是雇员还是独立承包商.

雇主合规性考虑

工人是否受某一特定法律的保护或享有某一特定福利通常取决于他们是雇员还是独立承包商. In general, employment laws, labor laws and related tax laws do not apply to independent contractors. 如果一名工人本应被归类为雇员，却没有得到法律规定的福利或保护，那么对雇员进行错误分类的雇主可能要承担昂贵的罚款和诉讼责任.

More Information

Please contact Sanford & Tatum, An Alera Group Company for additional information on appropriate worker classification.

本合规性概述并非详尽无遗，任何讨论或意见也不应被视为法律建议. 读者应向法律顾问咨询法律意见. ©2024 Zywave, Inc. All rights reserved.