I live in Massachusetts which recently passed a very complicated law for Paid Family and Medical Leave (PFML). I'm trying to understand my obligations under this law as described on this mass.gov page.
This page states
a 1099-MISC worker is covered by the law unless the person is an
independent contractor as defined in the usual way (see here).
So this PFML law seems to be stating that:
- you can be an 1099-MISC worker, but
- not be an independent contractor.
I was under the impression that a 1099-MISC worker was the same thing as an independent contractor. A Google search seems to confirm this.
Can anyone explain what is going on here?