Reports

National

• National Study Shows $8.4 billion in Losses Due to Fraud 
• How States Can Confront Misclassification and Fraud
• Survey: Voters Want More Enforcement
• State AGs Can Protect Labor Standards
• Use of State and Local Laws to Enforce Labor Standards in Immigrant-Dense Occupations
• New Report Shows More State AG Enforcement
• Misclassification and the ABC Test
• US Civil Rights Committee Warns of Wage Theft and Labor Trafficking in Construction

California

• Sinking Underground: The Growing Informal Economy in California Construction

Canada

• The Underground Construction Economy in Ontario
• Attacking the Underground Economy in Ontario Statistics
• Statistics Canada, The Underground Economy 2016
• The Underground Economy in Canada, 1992- 2011

Colorado

• $750 Million Stolen from CO Workers

District of Columbia

• Fraud in the DC Construction Industry

Economic Policy Institute

• Employers Steal Billions from Worker Paychecks
• (In)dependent Contractor Misclassification

Florida

• Grand Jury Report Excerpt on Worker Compensation Fraud via Check-Cashing Firms

Illinois

• Economic Costs of Employee Misclassification in Illinois
• New Report: Impact of Fraud in IL, MN & WI

Indiana

• Misclassification in Indiana

Massachusetts

• MA AG Assess $9.5 Million for Violations
• UMASS Study Shows Wage Theft is Rampant in Massachusetts Residential Construction Industry
• Harvard Study on the Social and Economic Costs of Misclassification

Michigan

• Social and Economic Cost of Misclassification in Construction Industry

Minnesota

• Misclassification of Employees as Independent Contractors (Office of Legislative Auditor, 11-07)
• New Report: Impact of Fraud in IL, MN & WI

National Employment Law Project Reports

• Independent Contractor Misclassification Imposes Hugh Costs on Workers & Federal/State Treasuries

New Jersey

• Task Force Report 2019
• The Underground Construction Economy is New Jersey

New Mexico

• US Civil Rights Committee Warns of Wage Theft and Labor Trafficking in Construction

New York

• Building Up New York Tearing Down the Job Quality
• Grand Jury Report: Workers Compensation Premium Fraud and Avoidance in the New York City Construction Industry
• Testimony of Colleen C. Gardner, Commissioner of the New York State Department of Labor Before the U.S. Senate Committee on Health, Education, Labor and Pensions, June 17, 2010
• The Cost of Worker Misclassification in New York State (Cornell)
• The Underground Economy in New York City’s Affordable Housing Industry (Fiscal Policy Institute)
• How Big is the Workers Compensation Shortfall? (Fiscal Policy Institute)
• NY DAs learn tactics against wage theft

Ohio

• Report of the Ohio Attorney General on the Economic Impact of Misclassified Workers for State and Local Governments in Ohio

Tennessee

• Tennessee Construction Industry Fraud Study

Texas

• Build a Better Texas: Construction Working Conditions in the Lone Star State – A report from the Workers Defense Project in collaboration with the Division of Diversity and Community Engagement at the University of Texas at Austin.

U.S. Government Accountability Office

• Employment Arrangements Improved Outreach Needed for Proper Classification
• Report: Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention
• Tax Gap: IRS Could Do More to Promote Compliance by Third Parties with Miscellaneous Income Reporting Requirements
• Testimony: Issues in Classifying Workers as Employees or Independent Contractors

U.S. Treasury Inspector General for Tax Administration

• Focus needed to Address Egregious Employment Tax Crimes
• Report: Employers Do Not Always Follow IRS Worker Determination Rulings

Virginia

• VA Taskforce Calls for Greater Penalties

Washington

• Consequences of Misclassification in Washington

Wisconsin

• Wisconsin Task Force Report 2020
• New Report: Impact of Fraud in IL, MN & WI