Exceptions to the Rule
The law allows a measure of relief, in that it permits an employer to treat certain common law employees as independent contractors. Basically, this provision in the law permits an employer to treat a worker as an independent contractor if:
The employer hasn’t treated the individual as an employee;
Has a reasonable basis for not doing so; and
Has filed all of the payroll tax returns required to be filed on a consistent basis treating the individual in question as an independent contractor....