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.
An employer is also not responsible for an independent contractorâs unemployment or workerâs compensation benefits and is not required to provide an independent contractor with a pension or other employment benefits. Plus, an employer does not have to pay employment taxes for an independent contractor. Your employer cannot simply call you an independent contractor to avoid federal and state legal requirements â if the characteristics of your job resemble those of an employee, then your employer must treat you as an employee.