To be an employee or not to be an employee – that is one of the most basic and challenging questions facing payroll professionals. In this webinar, you will learn about the federal and state laws and the regulations and guidance surrounding worker classification. We will discuss what happens when a worker is misclassified and what relief might be available to an employer. Also, we will talk about the U.S. Department of Labor’s new proposed rule on worker classification and the mid-December 2022 memorandum of understanding between the IRS and DOL regarding employment tax investigations for worker classification purposes.