Driver Roles
Self-employed professional whose work is mediated by a digital platform without an employment relationship.
A gig worker is the professional whose work is mediated by a digital platform (Uber, Lyft, DoorDash, Upwork) without an employment relationship. Taxed as a 1099 contractor in the US, MEI in Brazil, RESICO in Mexico. Work-related mileage is deductible per regime; specialized apps (like Quilometragem) auto-log origin, destination, and purpose. Employee-vs-contractor status is the decade's central labor dispute.