I think that's true for the most part, though I bet a lot of people under-report.

But there are things like health insurance which Uber would have to provide (and in the contractor case, are instead subsidised through Obamacare provisions) that I think would end up with take home being less...

> subsidised through Obamacare provisions

Obamacare mandates access to insurance (from a dwindling group of participating insurers), it is not a direct subsidy.

In fact, Obamacare has raised insurance rates for most people, as insurers cancelled most plans because they "were not compatible" with Obamacare, and re-enrolled members at higher rates than before.

It would have to be risky as a driver to under-report as they would be one pull of Uber's data away from an audit by the IRS.

Health insurance might be more of a problem, but this is really only a US issue.

I am wondering if a franchise model (say like McDonald's) might get you to a model where you have the benefits of employees, but without all the associated issues.

It doesn't even require a pull of Uber's data. Unless the driver is making less than $600/yr from Uber, Uber is required to file a 1099-MISC with the IRS for that driver.

If payroll taxes are shifted to the driver, then their take-home pay would go down.

By take home pay I mean after all taxes are paid, not what they get at the end of the week in their bank account.