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b. Pre-Section 3121(b)(20) Classification of Fishing Boat
Workers
Under the Federal Insurance Contributions Act (FICA) and
Federal Unemployment Tax Act (FUTA), the term “employee” includes
“any individual who, under the usual common law rules applicable
in determining the employer-employee relationship, has the status
of an employee”. Secs. 3111, 3121(d)(2), 3301, 3306(i).
To determine whether fishing boat workers were employees or
independent contractors, courts considered the facts and
circumstances of each boat owner/worker relationship and relied
on a multiplicity of factors. See Enochs v. Williams Packing &
Navigation Co., 370 U.S. 1, 3 (1962); see also secs.
31.3121(d)-1(c)(2), 31.3306(i)-1(b), 31.3401(c)-1(b), Employment
Tax Regs. The multifactor facts and circumstances analysis and
disagreement among the courts over the application of common law
or maritime law to determine the employment status of fishing
boat workers led to inconsistent results,10 which made it
difficult for boat owners to predict and determine whether their
workers would be held to be independent contractors or employees.
10See Enochs v. Williams Packing & Navigation Co., 370 U.S.
1 (1962) (holding fishermen were employees); United States v.
Crawford Packing Co., 330 F.2d 194, 196 (5th Cir. 1964) (holding
fishermen were not employees); Cape Shore Fish Co. v. United
States, supra (holding fishermen were employees; United States v.
W.M. Webb, Inc., 402 F.2d 956 (5th Cir. 1968) (holding fishermen
were not employees), revd. 397 U.S. 179 (1970).
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