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Workers’ Compensation Board

Taxi Cabs - Most Taxi Cab Operators Are Considered Employees

A taxi driver, operator or lessee is an employee if the driver(s), operator(s) or lessee(s) of that employer work 30 or more days in a calendar year, unless such person is leasing a taxi from the owner of the taxi and the owner of the taxi personally, regularly drives the taxi an average of 40 or more hours a week. For the lessee to be considered an independent contractor, the owner-operator may not control, direct, supervise, or have the power to hire or fire such lessee.