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.
Share on Google Plus. Independent contractors are not eligible for workers' compensation coverage; employers are not required by state law to purchase coverage for independent contractors.However, some employers misclassify employees as independent contractors to avoid paying payroll taxes and workers' comp premiums for them.Especially when a worker is injured, an employer may try to deny that the worker was an employee.o be an employee, the worker does not need to be interviewed and formally hired. Independent contractors typically receive payment by the job; on the other hand, employees receive wages on an hourly or salaried basis.