For those wondering about the “3 part rule,” this is a long standing IRS rule for employee (statutory or common) and had tons of guidance for companies and workers [0]. You can file an SS-8 [1] with the IRS for a determination.

Basically boils down to behavioral, financial, and relationship factors. And you can tell that Uber and Lyft designed their business around this pretty carefully.

I don’t see any google results about people having ss8s determined as employees so that likely says something.

[0] https://www.irs.gov/businesses/small-businesses-self-employe... [1] https://www.irs.gov/pub/irs-pdf/fss8.pdf