sec.303Dismissing to engage as independent contractor

### sec.303 Dismissing to engage as independent contractor This section applies if an individual— is an employee of an employer; and performs particular work for the employer. The employer must not dismiss or threaten to dismiss the employee to engage the employee as an independent contractor to perform the same, or substantially the same, work under a contract for services. This section is a civil penalty provision. (sec.303-ssec.1) This section applies if an individual— is an employee of an employer; and performs particular work for the employer. (sec.303-ssec.2) The employer must not dismiss or threaten to dismiss the employee to engage the employee as an independent contractor to perform the same, or substantially the same, work under a contract for services. - (a) is an employee of an employer; and - (b) performs particular work for the employer.