ADP报告 —— 洞察商业中的零工劳动力（三）

数据和方法

Data and Methodology

企业有各种各样的用工安排 —— 有工作多年的全职员工、临时员工，高技能的顾问等等。每种类型的员工安排通常与相应的IRS税务表（也称为Information Return表）一致。这些税务表的分类为辨别哪些人是零工提供了一个有用的方法。

*在本研究中，有两种方法有助于对员工进行分类:

• 传统的全职员工会从雇主那里收到一份IRS的W-2表。兼职或短期员工也会收到W-2表。

• 独立承包商通常会收到1099-MlSC表格，该表格必须由在任何一年向独立承包商支付超过600美元的公司提交。

Businesses have a variety of worker arrangements — full-time employees who have been there for years, temporary workers who help for a season, highly skilled consultants and more. Each type of worker arrangement generally aligns with a corresponding IRS tax form, also known as an Information Return. These tax form categories provide a useful way to discern which workers are considered gig workers. 

* For this study, two are useful in categorizing workers:

• A traditional, full-time worker receives an IRS Form W-2 from the employer. Part-time or short-term employees also receive W-2 forms.

• Independent contractors generally receive Form 1099-MlSC, which must be filed by a company paying an independent contractor more than $600 during any given year.

美国国税局对独立承包商的定义是基于雇佣组织和劳动者之间的关系。这主要取决于业务合作关系的性质和预期的延续时间，谁拥有用于执行工作的设备，以及雇主在多大程度上控制劳动者如何以及何时完成任务。与W-2员工不同，1099-MISC员工通常没有资格享受福利，而且不会扣缴税款。

为了本研究的目的，我们确定了三种主要类型的劳动者：从他们的雇佣机构接收1099-MISC表的独立承包商；12个月中工作时间不超过6个月的短期W-2员工；以及传统的，工作超过6个月的长期W-2员工。我们认为1099-MISC劳动者和短期W-2员工都属于零工。

The IRS definition of an Independent contractor is based on the relationship between the hiring organization and worker. It depends primarily on the nature and expected continuation of the business relationship, who owns equipment used to perform the job and the

extent to which the employer controls how and when the worker completes tasks. Unlike W-2 employees, 1099-MISC workers generally are not eligible for benefits, and taxes are not withheld.

For the purposes of this research, we identified three primary types of workers: contractors receiving Form 1099-MISC from their hiring organizations; short-term W-2 employees who worked for six months or less in a 12-month period; and traditional, long-term W-2 employees working more than six months. We considered 1099-MISC workers and short-term W-2 employees to be gig workers.

>>> 企业中三种类型的员工

我们的研究基于ADP领先的数据库，其中包括匿名汇总的薪资数据；对员工进行在线调查；以及与公司招聘决策相关的人员进行深入采访。

我们分析了75000多家大公司的匿名汇总工资数据，这些公司雇佣了超过1800万名员工。我们在涵盖2010年至2019年的月度数据中考虑了性别、年龄、地理区域、收入、工作时长、每位员工的雇主数量、行业和公司规模。为了进行比较分析，我们又从其中2600家公司中选定了300万名员工，包括零工员工和传统员工，并在2016年至2019年期间对他们进行了跟踪。

We based our research on ADP's unrivaled dataset that includes anonymous, aggregated administrative payroll data; an online survey of workers; and in-depth interviews with those involved in company hiring decisions. 

We analyzed the anonymous and aggregated payroll data of more than 75,000 large companies employing more than 18 million workers. We considered gender, age, geographic regions, earnings, work duration, number of employers per employee, industries and company size in monthly panel data covering 2010 to 2019. For comparative analysis, we identified a subset of three million workers from 2,600 firms, representing both gig workers and traditional workers, and tracked them over time between 2016 and 2019. 

为了进一步评估就业前景，我们分两个阶段对16800名个人进行了调查。2019年7月，我们随机抽样调查了4300名可以代表美国人口的成年人，以了解他们在过去一年中是否工作以及如何工作。这一组的员工包括传统的W-2员工、接收1099表的零工，以及那些没有从他们的雇主收到任何税务表的员工。我们随后又对10500名W-2员工和2000名1099-MISC零工的美国成年人进行了抽样调查，以进一步了解这些工作安排。

To further assess the employment landscape, we surveyed 16,800 individuals in two stages. In July 2019, we surveyed a random sample of 4,300 adults representative of the U.S. population to understand whether and how they had worked in the past year. Workers in this group included traditional W-2 employees, gig workers receiving Form 1099-MISC or Form 1099-K, and those who do not receive any tax forms from their hiring entity. We subsequently surveyed an additional sample of 10,500 U.S. adults who work as W-2 employees and 2,000 U.S. adults who work as 1099-MISC contractors to further understand these working arrangements.

为了完善数据分析和在线调查的结果，我们对21名参与雇佣零工决策的财务、人力资源、采购和C级高管进行了采访。受访者来自不同规模的公司，代表了18个行业。

To fill out the findings from the data analysis and online survey, we conducted qualitative interviews with 21 finance, HR, procurement and C-level executives involved in decisions to hire gig workers. The interviewees came from companies of all sizes, representing 18 industries.

为了探讨经济稳定这一主题，我们分析了工作时间和相关收入。在本研究中，持续时间的定义是同一家公司在12个月内工作的月数，而不考虑该工作是否在连续的月份中完成。例如，一个劳动者在年初受雇两个月，在年底受雇一个月，将被认为有三个月的持续时间。

In order to explore the subject of economic stability, we analyzed duration of work and related Income. For the purposes of this study, duration is defined as the number of months worked in a 12-month period for the same company — regardless of whether that work was performed In consecutive months. For example, a worker employed two months at the beginning of the year and one month at the end of the year would be considered to have three months' duration.

虽然可能会存在一些罕见的异常值，但大多数1099-MISC零工的工资是按他们的工作支付的。换句话说，他们不是工作几周，然后每月定期收到报酬。因此，我们假设，可以通过薪资来估算工作时长。平均月收入是由劳动者的总收入除以工作的月数来计算的。

有了这些数据、调查结果和定性采访，我们开始分析零工经济是如何影响公司及其员工的。

Although there may be a few rare outliers, most 1099-MISC workers are paid as they work. In other words, they do not work a few weeks and then receive payment on a regular monthly basis. Hence, it is our assumption that payments are a good proxy for the timeframe of their work. The average monthly income is calculated by the total income the worker earned, divided by the number of months worked.

With these data, survey results and qualitative Interviews, we begin our analysis of how the gig economy is impacting companies and those who work for them.

（待续第四期）