Return-to-Office Rules and the Risk of Disguised Employment
Freelancing/Online work exchange
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As companies push contractors back on-site, they risk crossing into legally dangerous territory known as disguised employment. In the UK, this is governed by IR35, while in the US, similar issues fall under IRS common law rules.
If a client dictates where, when, and how a freelancer works—down to desk location and equipment—it starts to look like employer control. That can trigger backdated liabilities for taxes, pensions, and benefits, turning a simple RTO policy into a costly compliance failure.