[Verse 1]
Sarah codes from her kitchen table, freelance web design
Company calls her independent, but they set her timeline
Control her methods, provide equipment, treat her like their staff
ABC test says she's employee - classification's not a laugh
[Chorus]
A-B-C, check the three factors carefully
Behavioral control, financial freedom, relationship type
Economic reality, twenty factors weigh precisely
IRS wants to know - W2 or ten-ninety-nine?
Co-employment lurking when the lines get blurred
[Verse 2]
Temp agency sends workers daily to the manufacturing floor
Client company trains and supervises, but who's the employer?
Joint control creates dual liability, both could be on hook
Risk management means clear contracts, every detail by the book
[Chorus]
A-B-C, check the three factors carefully
Behavioral control, financial freedom, relationship type
Economic reality, twenty factors weigh precisely
IRS wants to know - W2 or ten-ninety-nine?
Co-employment lurking when the lines get blurred
[Bridge]
Total talent orchestration
Employees, contractors, consultants, agencies
Platform economy disruption
Uber drivers, TaskRabbit cleaners, Upwork specialists
Traditional models crumbling
Contingent workforce integration
New rules for classification
[Verse 3]
Gig platforms claim facilitators, workers are entrepreneurs
But algorithm assignments and ratings look like supervision
Right to control the manner, method, even dress and tools
Classification consequences - penalties break all the rules
[Chorus]
A-B-C, check the three factors carefully
Behavioral control, financial freedom, relationship type
Economic reality, twenty factors weigh precisely
IRS wants to know - W2 or ten-ninety-nine?
Co-employment lurking when the lines get blurred
[Outro]
Contingent workforce rising, forty percent by twenty-thirty
HR professionals navigating classification uncertainty
Total talent management, blend the workforce strategically
But get the labels wrong and face legal liability