THE ACCIDENTAL ENTREPRENEUR
Brazil’s Federal Supreme Court recently suspended all pending lawsuits alleging that contractors should be reclassified to employees. The suspension, which was issued last month, covers both contractors who are engaged...more
The European Union took a big step last year towards regulating digital labor platforms – and member states will need to adopt the new directive before the end of 2026. The directive seeks to curb worker misclassification,...more
The post-Covid influence over the “gig economy” has led to an expansion of self-employed or by-the-job employed individuals in the delivery and transportation industry. CDL jobs have proven they are not immune to this...more
Poland’s Ministry of Labour and Social Policy has announced the basic outlines for a draft amendment to the Labour Code regarding the calculation of seniority....more
In recent years, employment status has been an evolving topic globally as various jurisdictions grapple with how to properly categorise increasingly flexible forms of working. A regulatory change in the United States by the...more
Deliveroo bicycle couriers were qualified as employees instead of self-employed workers by the Dutch Supreme Court last week. The Dutch Supreme Court did not introduce a new framework for qualification and has left it up to...more
The Dutch Supreme Court has just ruled that Deliveroo meal deliverers are not self-employed, but rather “regular” employees. With this decision the Supreme Court confirms the earlier judgments of the Cantonal Court and the...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 9, 2023 – January 13, 2023...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 3, 2023 – January 6, 2023...more
If you have independent contractors in Seattle, immediate action may be necessary to comply with Seattle’s Independent Contractor Protections Ordinance, which took effect on September 1, 2022....more
In its Growth Plan 2022 published today, the Government confirmed that the 2017 and 2021 reforms to the off-payroll working rules, also known as IR35, are due to be repealed from 6 April 2023. The Growth Plan is intended to...more
Since the start of the coronavirus pandemic, platform workers have played an increasingly significant role in the global economy, which prompted the European Commission to propose a set of measures meant to improve their...more
The January issue of Family Lawyer Magazine published an article about the rise of the gig economy and what it means for divorce. I have been thinking about that and the subject came back to mind when Saturday’s Wall Street...more
On 9 December 2021, the European Commission presented a proposal for a directive aimed at harmonizing the legal status of platform workers in the European Union, in particular by establishing a presumption of salaried status....more
The Paycheck Protection Program closed on May 28, 2021. The SBA is no longer accepting new applications from participating lenders. The following FAQs are for informational purposes only and to assist borrowers who obtained...more
Lockdowns have fueled a surge in food-delivery businesses, so the initial public offering (“IPO”) of Deliveroo plc (“Deliveroo”) — a UK equivalent to DoorDash Inc. — on the London Stock Exchange was highly anticipated. But on...more
It is tax season once again. While the Internal Revenue Service (IRS) has extended this year’s filing deadline to May 17, 2021 for individuals, businesses must still file by April 15, and all U.S. taxpayers must ensure that...more
On December 27, the President signed into law the Consolidated Appropriations Act, 2021. The Act includes a roughly $900 billion COVID-19 relief package, known as the “Economic Aid to Hard-Hit Small Businesses, Nonprofits and...more
Following a pandemic-related delay, significant changes to the IR35 regime come into force on 6 April 2021. From then, affected businesses which engage contractors who provide services through their own limited company...more
Last year, self-employed individuals who conducted their business without any employees could qualify for a Paycheck Protection Program (PPP) loan in an amount equal to approximately 20.8% (2.5 months divided by 12 months) of...more
In the face of the pandemic over the last year, Congress issued several rounds of unemployment assistance through the CARES Act not only to employees but also to workers classified as independent contractors or self-employed....more
As we reported at the beginning of the year, the second wave of the Paycheck Protection Program ("PPP2") rolled out additional funding for qualifying second-round PPP borrowers and first-time borrowers that meet eligibility...more
In the wake of COVID-19, small businesses have faced unique challenges and hardships. In response, the government created a federal relief program under the CARES Act, the Paycheck Protection Program (PPP), aimed toward...more
President Biden has announced changes to the Paycheck Protection Program 2.0 (PPP) designed to direct more funding to women-owned and minority-owned businesses as well as low- and moderate-income, rural, and other underserved...more