body: I live in Massachusetts which recently passed a very complicated law for Paid Family and Medical Leave (PFML). I'm trying to understand my obligations under this law as described on this [mass.gov page](https://www.mass.gov/info-details/whos-a-covered-individual-under-the-pfml-law#counting-ma-1099-misc-contractors-as-covered-individuals-).
  
  
  This page states `a 1099-MISC worker` is covered by the law unless the person is an `independent contractor` as defined in the usual way (see [here](https://www.mass.gov/service-details/independent-contractors)).
  
  
  So this PFML law seems to be stating that:
  
  
  * you can be an 1099-MISC worker, but
  * not be an independent contractor.
  
  
  I was under the impression that a 1099-MISC worker was the same thing as an independent contractor. A Google search seems to confirm this.
  
  
  Can anyone explain what is going on here?
  
  
  
title: Difference between "1099-MISC worker" and "independent contractor"