H.R. 9114 — Gig Is Up Act

This section treats payments by large employers to at least 10,000 independent contractors as wages subject to payroll taxes, doubling the employer rates under section 3111 to 12.4 percent (from 6.2 percent) for Social Security and 5.8 percent (from 2.9 percent) for Medicare. It includes those amounts and half the doubled tax in net earnings from self-employment under 42 U.S.C. 411, applies aggregation rules under section 52, and takes effect for payments after December 31, 2026.