Rev. 5/13/2020

h

ODOT District __

PRECONSTRUCTION MEETING

Contractor Compliance Packet

For EEO/Prevailing Wage

Project #:

Contract ID#:

DBE Goal %:

Contractor Compliance Packet Contents ODOT PROJECT: ________________________

• CAD 10 – PAYROLL SIGNATURE AUTHORITY 3/19

• SUMMARY OF CONTRACT EEO REQUIREMENTS – Please Read

• CUF VERIFICATION DOCUMENTS

• FORM: REQUEST TO TERMINATE/SUBSTITUTE DBE – Use this form to make changes to theapproved Utilization Plan submitted when DBE subcontractors need to change.

• SUMMARY of Contract PREVAILING WAGE REQUIREMENTS – Please Read

• BULLETIN BOARD INFORMATION

• COMMERCIAL MOTOR VEHICLE MARKING (CMV): Information from 49CFR 1/17

• FORM: DBE AFFIDAVIT OF SUBCONTRACTOR PAYMENT – May be used for interim and finalpayments. Due to ODOT Central Office 45 days after year end or 45 days after project SubstantialWork Completion (Final Inspection/Punch List Complete) of the project.

• PREVAILING WAGE TRUCKING GUIDELINES (2017)

• FEDERAL WAGE RATES – To be posted on bulletin board and given to subcontractors; these ratesare based on the sale date of the project and will not change for the life of the project.

• EEO/PREVAILING WAGE POSTER CHECKLIST – For your use

• EEO/PREVAILING WAGE POSTERS – Post prominently on bulletin board

• Federal Fact Sheets (revised 7/2020)WHD FS #13 Independent Contractors/EmployeesWHD FS #22 Hours Worked Under FLSAWHD FS #23 Overtime Pay Under FLSAWHD FS: Final Rule Making on Joint Employer Status Under FLSAWHD FS #66 Davis Bacon and Related Acts (DBRA)

Rev. 5/13/2020

CA-D-10C

State of Ohio Department of Transportation

Contractor Signature Authorization Certified Payrolls

CONTID: (Ex LUC22222)

County/Route/Section

ALTID: (Ex YY####)

Federal Project Number

Contractor

I, ______________________________ (Print Name), ____________________________ (Print Title) (Must be an Officer of the Prime Contractor’s Company),

do hereby authorize

________________________________ (Print Name), ____________________________ (Print Title)

with authority to sign his/her name to all certified payroll documents pertaining to this project.

This authorization shall remain in effect for the duration of this project, or until revoked.

___________________________ _____________________ _________________ Contractor Officer Signature Title Date

___________________________ _____________________ _________________ Contractor Representative Signature Title Date

Rev. 03/01/2019

Rev. 5/13/2020

PROJECT EEO REQUIREMENTS (Federally Funded Projects)

Contractor: Project: County:

1. Links to Utilization Goals for minorities and females can be found in PN020 of the contract. The Contractor’scompliance to these goals shall be based on the implementation of affirmative action obligations required by thespecifications set forth in 23 CFR Part 230 and its good faith efforts to meet these obligations.

2. The EEO policy of all contractors shall be to ensure that applicants are employed, and those employees aretreated fairly during employment without regard to their race, religion, sex, color, national origin or genetic class.Such action shall include: employment, upgrading, demotion, or transfer recruitment or recruitment advertising:layoff or termination: rates of pay or other forms of compensation: and selection for training, includingapprenticeship, pre-apprenticeship, and /or on-the-job training.

3. The transfer of minority and/or female employees from project to project or from contractor to contractor forthe sole purpose of meeting the affirmative action obligations shall be a violation of the contract and regulationsin 23 CFR Part 230.

4. Contractors are required to complete the Form FHWA-1391, Annual EEO Report for the Ohio Department ofTransportation (ODOT). The purpose of the report is to collect employment data on an annual basis for Federalfunded projects by job category, ethnicity, race, and gender. The employment data entered should reflect theworkforce on board during all or any part of the payroll period including the 15th of July. In accordance to 23 CFRPart 230.121, the Federal Highway Administration uses the data to analyze employment patterns such as therepresentation of female and minority workers within companies or states.

5. The OJT Program’s primary objective is training and upgrading minorities and females to journey person status. Aspart of the contractor’s EEO/Affirmative Action training program, the contractor must provide on-the-job trainingaimed at developing full journey persons in the type or job classification in which they work. The good faith effortsput forth by the contractor will be measured against the total work hours performed and not the number ofemployees hired at the time of a Contract Compliance Review. If involved in at least one federal project percalendar year, participation in ODOT’s OJT program demonstrates Good Faith Effort toward fulfilling contractualobligations.

6. For stationary projects, current versions of the required posters listed on the checklist provided shall be placed ona bulletin board and posted on the project site, equipment yard or on the field office in a location known andsafely accessible by all employees and potential employees. (Moving operations are determined by the DistrictCCO. Approved moving operations may carry information on a vehicle other than the cab of the Foreman’s truck,as long as it is unlocked, in a weatherproofed containment solely used for EEO/PW information and clearly markedas such.

7. In addition to the posters, the prime Contractor EEO policy, EEO Officer's name and contact information mustbe posted and clearly visible.

8. The contractor and all subcontractors working on this project must complete and submit on-line monthlyStatewide Input 29 Forms to the Ohio Department of Administrative Services.https://das.ohio.gov/Divisions/Equal-Opportunity/Input-Form-29 .

9. The Prime contractor will use his best efforts to ensure subcontractor compliance with their equal employmentopportunity obligations. Subs are to be notified in writing of the project EEO requirements. A copy of thenotification should be forwarded to the District Contractor Compliance Officer. Contact the DCCO if you need asample letter.

https://das.ohio.gov/Divisions/Equal-Opportunity/Input-Form-29

Rev. 5/13/2020

10. At least of this project shall be subcontracted to a Disadvantaged Business Enterprise certified by the OhioUCP. An Affidavit of Subcontractor Payment will be completed and signed by both contractors within 45 days ofthe completion of the project and emailed to: paymentaffadavits@dot.ohio.com. In addition, the primecontractor must submit an interim affidavit on Carry-over projects within 45 days of the last day of the calendaryear. The contractor will not be released from the project until all DBE final affidavits are submitted.

11. Changes to the original approved DBE Utilization Plan will require the prime to submit a revised DBE Plan toDot.ContractsLettingMgr@dot.ohio.gov for approval on form Request to Terminate/Substitute DBE. Please referto PN013 in the contract.

Contractor Records for CUF Verification

The contractor will maintain and make available to ODOT, when so requested, records substantiating the performance of a CUF by a DBE contractor and supplier as part of the contractor’s compliance. Contractor records which may be reviewed to substantiate CUF include, but are not limited to:

• Contracts, subcontracts, or rental agreements• Delivery tickets

• Invoices

• Bills of Lading• Lease agreements

• Hauling tickets

• Contractor’s daily trucking records• Canceled checks

• Bank records

• Equipment titles of ownership• Material/supply agreements

• Payroll records

* From ODOT CUF Procedures 2017

mailto:paymentaffadavits@dot.ohio.commailto:Dot.ContractsLettingMgr@dot.ohio.gov

Rev. 5/13/2020

Request to Terminate/Substitute DBE Form

In accordance with Proposal Note 013, the Apparent Low Bidder/Prime Contractor may not remove any DBE firm (or an approved substitute DBE firm) that was submitted toward DBE goal without prior written consent from ODOT. Before making a request to terminate and/or substitute a DBE firm, the Apparent Low Bidder/Prime Contractor must give notice in writing of its intent to request to terminate and/or substitute and the reason for the request to the DBE firm and shall copy the Administrator of the Office of Business & Economic Opportunity, or the District EEO Contract Coordinator for LPA projects. If the request to terminate is made post-award, the DBE firm is given five (5) days to respond to the Prime Contractor’s notice. If a request to terminate is made pre-award, the DBE firm is given one (1) day to respond to the Apparent Low Bidder’s notice. During this time, the DBE firm must advise ODOT and the Apparent Low Bidder/Prime Contractor the reasons, if any, why it objects to the proposed termination of its subcontract. After the allotted time has passed, the Administrator of the Office of Business & Economic Opportunity or District EEO Contract Coordinator will provide written consent to terminate the DBE firm only if it is agreed that the Apparent Low Bidder/Prime Contractor has good cause to terminate the DBE firm.

Prime Contractor’s Notice to Terminate/Replace DBE Firm (Prime Contractor to Complete)

Contract Number

DBE Firm Requesting to Replace/Terminate (Circle One)

Replacement Contractor: DBE Firm? Yes / No* (Circle One)

* If No, Prime Contractor must attach additional evidence that a Good Faith Effort was made to substitute a DBE for theitems of work.Explanation for Termination/Replacement: _

_ _ _

Subcontract Amount: Amount of Subcontract Remaining:

Line Items:

I hereby certify that the above information is true and accurate to the best of my knowledge and that this notice was provided to the above referenced DBE firm on via .

Date Method of Delivery to DBE Firm

Signature _ Date: Signature and Title of Company Official

Upon Completion Send to: DBE Firm with a copy to ODOT, Office of Business & Economic Opportunity, Attn: Deborah Green, Administrator 1980 West Broad Street, Columbus, OH 43223 or via e-mail: Deborah.Green@dot.ohio.gov

DBE Firm’s Objection to Termination (DBE Firm to Complete, if applicable)

Are you objecting to the termination/replacement of your firm? Yes / No (Circle One) If Yes,

please state the reasons why (please include attachment if necessary):

DBE Contractor Signature: Date:

DBE firm must submit any objections to the Apparent Low Bidder/Prime Contractor within the timeframe stated above with a copy to ODOT, Office of Business & Economic Opportunity, Attn: Deborah Green, Administrator 1980 West Broad Street, Columbus, OH 43223 or via e-mail: Deborah.Green@dot.ohio.gov

mailto:Deborah.Green@dot.ohio.govmailto:Deborah.Green@dot.ohio.gov

Rev. 5/13/2020

Project Prevailing Wage Requirements (Federal)

Contractor: Project: County:

1. The contractor is reminded of all EEO and prevailing wage requirements outlined in the contract documents andas outlined in the FHWA 1273.

2. The wage rates for this project were determined by the Secretary of Labor in accordance with Federal-Aidrequirements. Contractors shall use only the classifications and wage rates set forth in the United StatesDepartment of Labor (USDOL) wage decision for this project. Note that the wage decision in effect at the time ofthe project sale date shall be used by all contractors and will remain in effect for the life of the project.

3. If a contractor does not find a needed classification in the Federal Wage Determination, the class must be addedand must be requested through the ODOT Contract Compliance Officer to the US DOL. (SF 1444) This processcan take approximately 70 days for final approval.

4. Three weeks after the start date of the project, each contractor will submit certified payroll information and acompleted Statement of Compliance to the agency (ODOT) in compliance with State and Federal regulation.Contractually, contractors on ODOT projects will submit payroll information in ODOT’s CRL (Civil Rights andLabor) program for acceptance. The Department will not accept payrolls not uploaded via CRL (no handwrittenpayrolls). The CRL Support Team can assist with all questions and issues. DOT.CRL.Support@dot.ohio.gov

5. The Department monitors the payments made by Prime Contractors and Subcontractors for compliance withProposal Note 031, C&MS 107.21 and, where applicable, 49 CFR 26.29. To facilitate this monitoring, theDepartment requires Prime Contractors to report their payments to Subcontractors, and Subcontractors toreport their payments to Sub-subcontractors. The payment data reported must include any retainage withheldand any previously withheld retainage released. All such reporting must take place within the AASHTOWareProject Civil Rights and Labor (CRL) system. The Prime Contractor must report Subcontractor payments within 10calendar days of payment from ODOT. The Prime Contractor must also report return of retainage within 10calendar days of release back to the Subcontractor.

6. All wages and fringe payments are to be paid by company check or EFT. Fringe benefits paid to funds will bebroken down hourly by fund. Cash fringes are to be added to the basic hourly rate and taxed accordingly.

7. A subcontract (C92-Request to Sublet form) is required for all subcontractors before they perform work. TheDistrict will enforce the policy of removing unapproved subs and or withholding payment. The company name onthe payroll must match the name on the contract and/or C92 submitted.

8. A federal poster checklist has been provided along with the required postings that will be placed on the projectbulletin board(s) which shall be posted on the project site, equipment yard or at the field office in a locationknown, and safely accessible to all employees and subs as well as the public. The documents will beweatherproofed and each page visible to the viewer. Moving Operations are determined by the districtContractor Compliance Officer. Approved moving operations may put the information, in or attached to a vehicleor trailer provided that in addition to the above requirements, the container should be clearly labeled“EEO/Prevailing Wage Information.” At no time shall the documents be placed in the cab of the foreman’s truckor any locked areas. In addition to the posters, the prime Contractor EEO Officer's name and contactinformation must be posted and clearly visible. Note that the federal wage rates are in effect for the life of thisproject.

9. All Apprentices are to be registered in a bona fide apprenticeship program registered with The Ohio StateApprenticeship Council, P.O. Box 1618, Columbus, Ohio 43216-1618. Fax: 614-466-7912, Phone: 1-888-296-7541, Option # 3, Email: WIAQNA@jfs.ohio.gov or https://jfs.ohio.gov/owd/Program/Apprenticeship-Home.stm.The Certification of Apprenticeship will be attached to the certified payroll. The union Apprenticeship Agreement

mailto:DOT.CRL.Support@dot.ohio.govmailto:WIAQNA@jfs.ohio.govhttps://jfs.ohio.gov/owd/Program/Apprenticeship-Home.stm

Rev. 5/13/2020

is not acceptable. Failure to supply valid certification may require payment of journeyman wages.

10. Trucking Guidelines have been provided. It is the prime’s responsibility to understand the requirements andensure that truck drivers, as any workers, are paid accordingly.

11. Commercial Motor Vehicles (CMV) over 10,000 lbs. must be clearly marked with the company name.

12. Concrete pump operators and crane operators of delivered materials that are set in place are covered byprevailing wage.

Bulletin Boards are required to be posted and placed on the project site, equipmentyard or at the field office in a location where they are visible, and safely and easily accessible to all employees, subs and any potential employees (the public).

Wage rates, posters, and the company EEO Officer’s name and contact information will be displayed on the project bulletin board in a prominent manner in which all pages are visible or accessible and protected from weather.

MOVING OPERATIONS: At the discretion, and prior approval of the district Contractor Compliance Officer, contractors operating moving operations (such as guardrail) may place the EEO/Prevailing Wage information in its own clearly labeled container, attached to a vehicle or tool trailer provided that, in addition to the above, the documents can be easily handled by anyone wanting to review them, and the container is clearly labeled “EEO /Prevailing Wage Information.” The documents, however, may not be placed in the cab of the foreman’s truck or any locked areas.

Rev. 5/13/2020

CMV Marking / ODOT Div ODI January, 2017

Per 49 CFR §390.21, ODOT expects all contractors and subcontractors to adhere to all regulations regarding

Commercial Motor Vehicle Marking and Identification:

For all Interstate for hire and private commercial motor vehicles (CMV) that:

o Have a GVW or GVWR of 10,001 or more; oro Transport more than 8 passengers (including driver) for hire; oro Transport more than 15 passengers (including driver) not for hire; oro Transport hazmat in a quantity requiring placards

Federal Regulation Part 390.21 requires the following marking rules:

• The legal name or single trade name of the carrier operating the motor vehicle asit appears on the submitted MCS-150 (Motor Carrier Identification Report);

• Their assigned US DOT Number;

• If a name other than the name of the operating carrier appears on the vehicle, thewords “operated by” must precede the name of the operating carrier. This appliesto both interstate and intrastate marking rules.

Statutory Regulations generally follow the Federal Regulations

Ohio Interstate: Follows Federal Regulation Part 390.21. If motor carrier holds

intrastate operating authority issued by the OH PUCO, PUCO number may be displayed on both sides of each power unit also.

**ODOT will not monitor for the US DOT number; only that equipment is marked

with the company name**

Rev. 4/2017

Rev. 5/13/2020

Please email completed, signed form to: PaymentAffidavits@dot.ohio.gov

Revised – 4/2020

Ohio Department of Transportation Disadvantaged Business Enterprise (DBE) Program

Affidavit of Subcontractor Payment

Federal regulations require ODOT to monitor and verify that work subcontracted to a DBE firm is actually performed by the that firm, and to report the DBE attainment on each project. This affidavit is to be completed, signed and emailed to ODOT within 45 days of the substantial work complete date. The affidavit seeks to verify actual payments made to the DBE firm.

Payment Period ____________________ Project No. ____________________ PID ____________________ Interim affidavits only ODOT-let projects only

►Interim Interim affidavits must be submitted for each DBE firm at the end of each construction season for multi-year projects.

►Final Final affidavits for each DBE firm must be submitted within 45 days of the substantial work complete date.

Enter the construction/services/trucking payment amount in column A. For DBE MSVs, enter the materials/supplies payment amount in column B.

All amounts indicated must be cumulative

Prime Contractor Name A B

Name of DBE Subcontractor/ Non-DBE Subcontractor (if there is a DBE Sub-subcontractor)

Name of DBE Sub-subcontractor (If applicable)

By signing below, the noted firms agree that the payment amounts recorded above are true and accurate as of the payment time period noted above. Furthermore, the noted firms understand that the DBE listed above must perform a commercially useful function as defined in 49 CFR Part 26 in order to receive credit towards the DBE contract goal.

I, the Prime Contractor’s authorized representative, declare under penalty of perjury of the laws of Ohio and the United States that the information entered above is accurate and true.

______________________________________________________________________________________ Prime Contractor Signature Date

______________________________________________________________________________________ Print Name Title

I, the Subcontractor’s authorized representative, declare under penalty of perjury of the laws of Ohio and the United States that the information entered above is accurate and true.

______________________________________________________________________________________ DBE/Non-DBE Subcontractor Signature Date

______________________________________________________________________________________ Print Name Title

I, the Sub-subcontractor’s authorized representative, declare under penalty of perjury of the laws of Ohio and the United States that the information entered above is accurate and true.

______________________________________________________________________________________ DBE Sub-subcontractor Signature Date

______________________________________________________________________________________ Print Name Title

Rev. 5/13/2020

Ohio Department of Transportation Trucking Guidelines – Revised January 2017

Federal and State Projects

Site of Work

Laborers and mechanics must be paid prevailing wage for work performed at the site of work. Site of work is

defined in the Code of Federal Regulations (CFR) as follows:

29 CFR 5.2 (l)(1) states "The site of the work is the physical place or places where the building or work called for

in the contract will remain; and any other site where a significant portion of the building or work is constructed,

provided that such site is established specifically for the performance of the contract or project”.

29 CFR 5.2 (l)(2) states that other work areas not located on the site of permanent construction (e.g. job

headquarters, tool yards, batch plants, borrow pits, etc.), may be part of the site of the work " . . . provided they

are dedicated exclusively, or nearly so, to performance of the contract or project, and provided they are adjacent

or virtually adjacent to the site of the work.”

Any drivers who are not owner-operators and are working within the Site of Work, as described above, are

entitled to prevailing wage. Additionally, drivers operating between two “site of work” areas are also entitled to

Prevailing Wage.

It is important to understand that each project could have many variables and therefore will be evaluated on a case

by case basis. Evaluations will be conducted at the site of work to determine whether prevailing wage must be

paid.

Trucking Firm

A “trucking firm” is any legal business entity that owns more than one truck and hires those trucks to broker firms

or contractors on public works projects. The owner(s) of a trucking firm may either drive the vehicle or hire

employees to drive the vehicles. If the owner(s) hire(s) an employee to drive, that employee driver is subject to

the appropriate prevailing wage.

DBE Trucking Firm (Federally Funded Projects Only)

A DBE trucking firm hired as a subcontractor for its transportation services provided on the project, using trucks

owned and insured by the DBE firm and driven by the DBE firm employees can be counted toward the DBE goal.

DBE firms may lease trucks from another DBE firm, including an owner-operator who is certified as a DBE, and

still receive the same credit. Any form of leasing agreements between DBE firms must be approved by the Ohio

Department of Transportation Division of Opportunity, Diversity, and Inclusion, Office of Small and

Disadvantaged Business Enterprises, prior to use in a contract.

The DBE may also lease trucks from a non-DBE firm, as long as the lease is long term and the DBE is

responsible for operating costs, including fuel, maintenance, and vehicle insurance. If the DBE firm leases trucks

and employees from a non-DBE firm, the DBE will not receive credit for the services provided by the non-DBE

firm.

ODOT Trucking Guidelines 2017 (1 of 3)

Rev. 5/13/2020

Owner/Operator

To determine if an owner-operator is an independent contractor, the owner-operator or in essence one-man, one- truck, sole proprietor will be evaluated by the “right to control” method. Excerpt U.S. Department of Labor, Wage and Hour Division, Washington, D.C. 20210; Administrator’s Interpretation No. 2015-1 July 15, 2015, Issued by Administrator David Weil: Subject: The application of the Fair Labor Standards Act’s “Suffer or

Permit” Standard in the Identification of Employees Who Are Misclassified as Independent Contractors. In applying the economic realities factors, courts have described independent contractors as those workers with economic independence who are operating a business of their own. The owner-operator should evidence this relationship by a contract between the prime contractor/subcontractor. On the other hand, workers who are economically dependent on the employer, regardless of skill level, are employees covered by the Fair Labor

Standards Act.4

The owner-operator must assume all responsibility for the maintenance of the equipment, and bear the principal

burden of the operating costs such as fuel, repairs, supplies, vehicle insurance, and personal expenses while on the

road.

Documentation such as driver’s license, vehicle registration, insurance, and lease agreements are required to be

carried by the owner-operator and are routinely reviewed by ODOT project personnel.

In some cases, an owner-operator may own additional trucks. Drivers of those trucks would not be classified as

owner-operators (See previous footnote). Depending on the circumstance, those drivers may be subject to be paid

prevailing wage.

Exemptions

29 CFR 5.2(l) provides that truck drivers who come onto the site of work to drop off construction materials are

often exempt from the payment of prevailing wages. Davis Bacon wage rates are not applicable to truck drivers

under the following types of situations:

A truck driver is dropping off material from a project material source that is not considered dedicated to the project,

adjacent or virtually adjacent, and time spent is de minimis or not more than 20% of his/her work week on the

project waiting to load/unload.

Drivers of a contractor or subcontractor traveling between a Prevailing Wage job and a commercial facility while

they are off the “site of work”.

An owner-operator meeting the criteria in the definition noted above.

4 See e.g., Hopkins v. Cornerstone Am., 545 F.3d 338, 343 (5th Cir. 2008) (“To determine if a worker qualifies as an

employee, we focus on whether, as a matter of economic reality, the worker is economically dependent upon the alleged

employer or is instead in business for himself.”); Baker v. Flint Eng’g & Constr. Co., 137 F.3d 1437, 1440 (10th Cir. 1998) (the economic realities of the relationship govern, and the focal point is whether the individual is economically dependent on

the business to which he renders service or is, as a matter of economic fact, in business for himself); Brock v. Superior Care, Inc., 840 F.2d 1054,1059 (2d Cir. 1988) (“The ultimate concern is whether , as a matter of economic reality, the workers

depend on someone else’s business . . . or are in business for themselves.”) “Ultimately, in considering economic

dependence, the court focusses on whether an individual is ‘in business for himself’ or is ‘dependent upon finding

employment in the business of others.’” Scantland v. Jeffry Knight, Inc. 721 F.3d 1308, 1312 (11th Cir. 2013) (quoting

Mednick v. Albert Enters., Inc., 508 F.2d 297, 301-02 (5th Cir. 1975)).

ODOT Trucking Guidelines 2017 (2 of 3)

Rev. 5/13/2020

Example Calculation of 20% rule

When a driver spends more than de minimis or 20% or more cumulative time of their work week (7 consecutive

days) on the site of work, the driver is entitled to prevailing wage for all time spent on the site during that work

week. Below is an example of calculating the prevailing wages for one week as this rule applies:

Truck driver work week: 40 hrs.

9 hrs. driving within the site of work loading/unloading and/or waiting

31 hrs. driving to or from a commercial off site location Regular pay: $10 per hour

Prevailing wage: $13 per hour plus $7 per hour fringe benefit pay for a total of $20 per hour

31 hrs. x $10 = $310.00

9 hrs. x $20 = $180.00

Gross Wages = $490.00

Employee v. Independent Contractor

In recent years, the Wage and Hour Division of the U.S. DOL, the ODOC Bureau of Wage and Hour, and ODOT

Division of Opportunity, Diversity and Inclusion have undergone several investigations involving the determination

of the independent contractor and the employee. It is prevalent in the industry to attempt to employ individuals as

independent contractors when, in fact, they are an employee. The following information will give reference to

authority in these matters and source information in attempt to provide guidance to the industry.

Employee v. Independent Contractor (continued)

By definition of the Internal Revenue Service (IRS), “The Independent Contractor People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. However, whether these people are independent contractors or employees depends on the facts in each case. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

If you are an independent contractor, you are self-employed. To find out what your tax obligations are, visit the Self-Employed Tax Center.”

Therefore, “You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed.

If an employer-employee relationship exists (regardless of what the relationship is called), you are not an independent contractor and your earnings are generally not subject to Self-Employment Tax.

However, your earnings as an employee may be subject to FICA (Social Security tax and Medicare) and income tax withholding.

For more information on determining whether you are an independent contractor or an employee, refer to the

section on Independent Contractors or Employees.” Excerpt https://www.irs.gov/Businesses/Small-

Businesses-&-Self-Employed/Independent-Contractor-Defined

Employee misclassification is also referred to above under the heading of Owner/Operator. Reference and

resources in that section are made to the U.S. DOL.

ODOT Trucking Guidelines 2017 (3 of 3)

http://www.irs.gov/Businesses/Small-

Contractor Compliance PacketCA-D-10Summary of EEO/AA RequirementsContractor Records for CUF VerificationRequest to Terminate/Substitute DBE FormPrevailing Wage Requirements (Federal)Bulletin Board RequirementsCommercial Motor Vehicle Marking and IdentificationDBE Payment AffidavitTrucking Guidelines