A new decision by the National Labor Relations Board defining joint employers for the purposes of collective bargaining is a good reminder to employers and contractors to make certain that policies and contracts precisely define who and who is not an employee in other contexts, such as worker's compensation and tax withholding laws. Under the NLRB ruling, a company can be considered an employer for subcontracted labor not just if it controls a worker's terms and conditions of employment, but simply if the company has the authority and ability to do so.
