[1] https://www.irs.gov/newsroom/understanding-employee-vs-contr...
Sure. But that's not what the text says.
And BTW, the amount of time that an Uber/Lyft driver works is entirely up to them. They can work one day, take a month off, and then come back and work another day. Any Uber/Lyft driver who works 5 days a week, 52 weeks a year, is doing so because they choose to, not because they fear being fired if they don't.
I agree that the rules don't consider the current reality of tools and global connectivity.
Your example sounds exactly like a statement of work in a contract. My example reaches past that into the company to manage their use of labor.
This doesn’t necessarily apply directly to Uber because they may argue that they are contracting a single ride, and the driver/contractor is fulfilling that small contract in any way they see fit.
But this legal notion has multiple criteria, all of which need satisfaction to arrive at a conclusion. Cherry picking a single criterion in this instance makes no sense unless you apply all to your metaphor.
I think where we’re splitting hairs is whether the drivers have a direct relationship with Uber and Lyft that entitles them to the rights of a W-2 employee, or whether they are actually working for the passengers and are therefore 1099 workers merely using Uber and Lyft as a platform to find work.
You see, there’s a decent case for the latter, it’s what they predicated their original business model on, but given the amount of control that Uber and Lyft does exercise on the drivers, I think that pushes them into W-2 territory. Drivers can’t even set their own rates for which they will take a job for example, Lyft and Uber hands the fee scheduling down from on high. The choice is binary, work for Uber or Lyft, or don’t work for Uber or Lyft.
There was an interesting but failed startup called Sidecar I think it was. Never got to use it, but the description I received was you put in your pickup and drop off points and the amount you would like to pay, and then it broadcasts this fare out to potential drivers that happen to be available. They see it, and decide if they want to take the fare or not. If Sidecar were still around, I think they would have a much easier time proving their case that their employees are 1099 contractors, not W-2 employees.
EDIT: Some additional thoughts I had after posting this.
As a customer paying for a ride, are you paying to call a Lyft or an Uber? Or are you paying to call a driver. Lyft gives me no options to call upon specific drivers that might be available, or to eliminate certain makes of car that I dislike (damn Prius C drivers), and penalizes me if I cancel. When I’m calling a car, it certainly feels like my relationship is with Lyft the company, not the guy who eventually picks me up. I have no idea who that will be.
EDIT: took a moment to look into AAA, they advertise themselves as a federation of regional clubs and their customers are less customers and more members. This may not be an Apples to Apples comparison, but lacking sufficient information and experience, I defer to people with more knowledge in this case.
By the same token, neither does that establish a direct contractual relationship between the tow truck driver and the owner who called AAA. Neither third party may negotiate the conditions of the service provided.