Independent contractors pay higher taxes and paid less consistently

OE:

The sentence describes several differences between the situation of independent contractors and that of statutory employees. The first two observations depict the situation of independent contractors as less favorable than that of statutory employees, but the reverse is true of the final observation; therefore, the sentence must properly express the contrast between the first two observations and the last one. Additionally, the first two observations—each of which describes a relative disadvantage faced by independent contractors—should be written in parallel.

(A) And links the constructions pay... and paid... These constructions are not parallel: the first is a verb phrase, but the second is a participial modifier. The helping verb to be (appearing here as are) cannot be used to stand for an action verb, so the construction are statutory employees is not parallel to pay higher taxes. The adverb freely is incorrectly placed; it is intended to describe the act of performing similar work for other companies, but, in its current location, it illogically modifies "allowed". Finally, the modifier unlike statutory employees is used to modify a pronoun (they) rather than a noun, resulting in an awkward and unacceptable construction.

(B) CORRECT. The two disadvantages faced by independent contractors are properly represented by two parallel verbs (pay... and are paid...), and the transition though is appropriately used to describe the contrast between the first two observations and the last.

(C) This construction contains a list of three constructions (pay..., are paid..., and they may freely...) that is incorrect in terms of both meaning and grammar. The construction x, y, and z makes no sense here, since the last observation contrasts with the first two; the same list is also grammatically nonparallel, since pay and paid are verbs but they may... is a full clause with a subject and a verb.

(D) The transition in addition implies that the following statement reinforces the idea(s) stated earlier; in this sentence, the last observation contrasts with the first two, so in addition is inappropriate.

(E) And links the constructions pay... and paid... These constructions are not parallel: the first is a verb phrase, but the second is a participial modifier. The helping verb to be (appearing here as are) cannot be used to stand for an action verb, so the construction are statutory employees is not parallel to pay higher taxes. Finally, the transition moreover implies that the following statement reinforces the idea(s) stated earlier; in this sentence, the last observation contrasts with the first two, so moreover is inappropriate.