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.
Whether a worker is an employee or independent contractor or an employee under NC workersâ compensation law is determined by a number of factors but generally comes down to the level of control exercised by the employer. It does not much matter what the parties call the relationship. A true independent contractor is usually not covered by workersâ comp in North Carolina. There are special rules that require certain subcontractors and truckers to be covered by workersâ comp even if they are independent contractors.