Common use of Tax and Regulatory Compliance Clause in Contracts

Tax and Regulatory Compliance. Freelancer is and will at all times remain solely responsible for all tax returns and payments required to be filed with or made to any national, federal, state, or local tax authority with respect to Freelancer’s performance of services and/or receipt of fees under this Agreement. If applicable, UTG will report amounts paid to Freelancer by filing a Form 1099 with the Internal Revenue Service (IRS), as required by law. Freelancer agrees to complete the tax information fields on the Site and, as requested by UTG, to complete an IRS Form W-9, Form W-8 or other tax form. Freelancer accepts sole and exclusive liability for complying with all applicable national, federal, state, provincial and local laws, including laws governing self-employed individuals and other businesses, such as laws related to payment of taxes, social security, disability, and other contributions based on fees paid to Freelancer under this Agreement. Where such coverage is required by law, Freelancer represents and warrants that Freelancer has appropriate workers’ compensation coverage or, if it does not already have such coverage, agrees to obtain coverage before beginning work under this Agreement. Neither UTG nor any Upwork Client will withhold or make payments for social security, any pension or social insurance plan, unemployment insurance or disability insurance contributions, any employer health taxes or other payroll taxes, including penalties and interest, or obtain workers’ compensation insurance on Freelancer’s behalf. Freelancer hereby agrees to make any such required payments and obtain any required insurance and to indemnify and defend and hold harmless UTG and the Upwork Client from and against any and all such taxes or contributions, including penalties and interest. Freelancer agrees to provide proof of payment of appropriate taxes on any fees paid to Freelancer under this Agreement upon reasonable request by UTG.