Sommers explains that the safe harbor rules allow a person or company to hire workers without putting them on payroll, by treating them as independent contractors. Of course, they have to be consistent in adhering to the rules of Section 530. In other words, they must provide 1099s to these workers every year. They can't put one person doing that work on payroll while another is treated as a contractor. And this treatment should be a common practice in the industry or community.
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