By 1970, when the Great Migration ended, its demographic impact was unmistakable: Whereas in 1900, nine out of every 10 black Americans lived in the South, and three out of every four lived on farms, by 1970 the South was home to less than half of the countryâs African-Americans, with only 25 percent living in the regionâs rural areas.
Claiming an Employee as an Independent Contractor. If you have claimed an employee as an independent contractor, the IRS may hold you responsible for employment taxes for that worker; there are steeper penalties for willful neglect as well under Internal Revenue Code Section 3509.
Generally, the Americans with Disabilities Act, FMLA, and workersâ compensation laws donât protect independent contractors. But a worker isnât an independent contractor just because an employer say she is. Be sure you know when itâs okay to classify a worker as an independent contractor and when itâs not.