I am a glorified EOR (employer of record).  I donate my time and my ss#, so that an attendant can work for peanuts at caring for the most vulnerable and the state is off-the-hook as employer of record.  No one, including the state wants to be these caregivers' employer of record, because they would cost too much if they were paid overtime, taxes, benefits, etc....  I feel badly when I tell them there are no benefits and they must pay all their taxes on their own.  This is what independent contractors do. They produce a product, and they are paid a sum.  There is no documenting hours, etc...  As long as they produce a product, and take care of their taxes, benefits, etc... themselves, they are independent contractors.  I am, technically, not their employer of record and neither is the fiscal agent or the state. The state is demanding accounting of hours down to the last minute with an impossible system called EVV, and then providing these persons no benefits, no overtime, no taxes paid, etc... and the state does not even give themselves the title of Employer of Record (EOR), because it would be too costly.  Seems in this circumstance, the state is having it's cake and eating it too. These DSP's/"independent contractors" have spoken out against EVV on many occasions; they cannot continue to give without some giving by the state.  Treat these persons as independent contractors and remove EVV (there are no hours for producing a service or product) or treat them as employees.  Find another measure for the valuable work these caregivers are providing the state besides nickle-and-diming every minute when the state is not, technically,  in a position to count every minute.  The state cannot continue have it's cake and eat it too.