It would have to be risky as a driver to under-report as they would be one pull of Uber's data away from an audit by the IRS.
Health insurance might be more of a problem, but this is really only a US issue.
I am wondering if a franchise model (say like McDonald's) might get you to a model where you have the benefits of employees, but without all the associated issues.
It doesn't even require a pull of Uber's data. Unless the driver is making less than $600/yr from Uber, Uber is required to file a 1099-MISC with the IRS for that driver.
Health insurance might be more of a problem, but this is really only a US issue.
I am wondering if a franchise model (say like McDonald's) might get you to a model where you have the benefits of employees, but without all the associated issues.