Is Uber eats a subcontractor?

Most delivery and rideshare drivers are “independent contractors,” not employees. This includes drivers with: Uber, Lyft, UberEats, GrubHub, DoorDash, InstaCart, and many other app-based platforms. As an independent contractor, you get a tax form called a 1099 (such as a 1099-K, 1099-MISC, or 1099-NEC) instead of a W2.



In 2026, the employment status of Uber Eats delivery drivers varies significantly by country, as the company has been forced to change its model in response to new "Rider Laws." In Spain, as of January 2026, Uber Eats has officially ceased using independent contractors and now exclusively subcontracts its delivery services through external logistics fleets. This means the "riders" you see are employees of a subcontractor, not independent workers. However, in the United States and many other markets, Uber Eats still primarily operates on an independent contractor model. In these regions, drivers are technically not "subcontractors" or employees, but self-employed individuals who use the Uber platform as a marketplace to find delivery work. This "gig economy" model is currently under intense legal scrutiny globally, with several countries pushing for a "reclassification" that would treat these workers as employees. For 2026 travelers, this means that while the service feels the same, the legal relationship behind the app—and the resulting labor protections for the driver—is fundamentally different depending on whether you are ordering a burger in Madrid, London, or New York.

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For the employee, the company withholds income tax, Social Security, and Medicare from wages paid. For the independent contractor, the company does not withhold taxes. Employment and labor laws also do not apply to independent contractors.

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Uber, Lyft, and Airbnb are all under the umbrella of “Sharing Companies.” The “Sharing Economy” is an economic model based on Peer-to-Peer transactions, facilitated by the sharing companies. An easier way to word it: The Haves give to the Have-nots, and the “giving” is done through the Company.

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How about fuel — can delivery drivers write off gas? Careful: you can't deduct both mileage and gas at the same time. The standard milage rate (65.5 cents per mile in 2023) is calculated by the IRS to include the average costs of gas, car payments, maintenance, car insurance, and depreciation.

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If you drive for Uber or Lyft, you are self-employed. As a driver for either company, you are an independent contractor rather than an employee. As an independent contractor, you provide transportation services to individuals.

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