The Social and Economic Costs of Employee Misclassification in Construction [Massachusetts Report]

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Carré, Françoise; Wilson, Randall
employee classification; contruction industry; Construction Engineering and Management; Social Policy; Workers' Compensation Law
report description
With this study, a cross disciplinary team of the Center for Construction Policy Research has taken a first and significant step in documenting employee misclassification in the Massachusetts construction industry. This report documents the dimensions of misclassification and its implications for tax collection and worker compensation insurance.Misclassification occurs when employers treat workers who would otherwise be waged or salaried employees as independent contractors (self employed). Or as one report commissioned by the U.S. Department of Labor put it, misclassification occurs “when workers (who should be) getting W-2 forms for income tax filing instead receive 1099- Miscellaneous Income forms.”