The rules for worker classification are shifting once again. In February 2026, the DOL published a Notice of Proposed Rulemaking to replace the 2024 standard with a streamlined "Economic Reality" test. This new 2026 framework prioritizes two "Core Factors"—Control and Opportunity for Profit or Loss—potentially making it easier to support independent contractor status. However, with the IRS maintaining its own "Common Law" 20-factor test and many states sticking to the rigid "ABC" test, the risk of misclassification remains high.

Join Mark Schwartz as he breaks down the 2026 regulatory landscape. We will examine the DOL's new pivot, the IRS’s current enforcement priorities, and how to conduct a "Classification Audit" that satisfies both agencies. Don't let your business be caught in the middle of a federal tug-of-war.

Information covered in the presentation:

  • Analyze the 2026 DOL Proposed Rule and how it differs from the 2024 "totality" framework.
  • Master the "Core Factors" of classification: The nature of control and the worker's true opportunity for profit or loss.
  • Reconcile the differences between the DOL’s Economic Reality test and the IRS’s Common Law Control test.
  • Identify "Safe Harbor" provisions under Section 530 and how they apply to 2026 audits.
  • Develop a strategy for handling workers in "ABC Test" states (like CA, MA, and NJ) while following federal guidelines.

Session Highlights:

  • The 2026 DOL Pivot: Why the "Core Factors" are back and what they mean for your current gig-worker contracts.
  • Control vs. Compliance: Understanding why requiring a contractor to follow safety or legal standards no longer automatically triggers "Employee" status under the new rule.
  • The "Actual Practice" Rule: Why the DOL now explicitly states that what happens on the job matters more than what’s written in the contract.
  • IRS 2026 Focus: How the IRS uses Form SS-8 and Form 8919 to identify misclassified workers.
  • Case Study Analysis: Eight illustrative examples from the DOL’s 2026 guidance applied to real-world scenarios.
  • Beyond the FLSA: For the first time, seeing how this classification applies to FMLA and MSPA.

Who Should Attend:

This webinar is designed for professionals responsible for payroll, HR, finance, accounting, and compliance, including:

  • CFOs, Controllers, and Tax Managers
  • HR Directors and Compliance Officers
  • Payroll and Accounts Payable Personnel
  • In-House Legal Counsel and Employment Attorneys
  • Business Owners and Staffing Executives

Credits and Other information :

  • SHRM | HRCI: 1.0
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • Attendance Requirement: Yes
  • Session Duration: 75 Min
  • Case Studies and Live Q&A session with speaker

HRCI Credits | SHRM Credits

  • SHRM | HRCI: 1.0
  • HRCI Credits:
  • SHRM Credits:

Taxmarket Watch is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDCs for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please portal.shrm.org.

HR Certification Institute’s® (https://www.hrci.org) official seal confirms that Taxmarketwatch meets the criteria for pre-approved recertification credit(s) for any of HRCI’s eight credentials, including SPHR® and PHR®.

This Program, has been approved for 1.0  HR (General) recertification credit hours toward aPHR®, aPHRi™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™recertification through HR Certification Institute® (HRCI®).

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Each webinar wraps up with a Q&A session, giving you the opportunity to interact with industry experts and receive answers to all your queries.

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