What is the new law that requires contractors to be reported as new hires?
Important changes have been made to the definitions of “contractor” and “employer” in sections 3121.89 of the Ohio Revised Code. These are now defined as: “Contractor” means an individual who provides services to an employer as an independent contractor for compensation that is reported as income other than wages and who is an individual, the sole shareholder of a corporation, or the sole member of a limited liability company.
