1. Short title This Act may be cited as the Gig Is Up Act . 2. Payroll tax withholding for certain independent contractors (a) In general Subchapter C of chapter 21 of the Internal Revenue Code of 1986 is amended by redesignating section 3128 as section 3129 and by inserting after section 3127 the following new section: 3128. Treatment of certain large employers (a) In general In the case of a person who has at least $100,000,000 in gross receipts for a calendar year, and with whom at least 10,000 individuals contract to provide services other than as an employee during the calendar year— (1) any remuneration paid by such person to any such individual with respect to such services (and any payment made by such person to any such individual in settlement of a transaction for the provision of such services) shall be treated in the same manner as wages with respect to employment of such individual for purposes of subchapter B and chapter 2, and (2) section 3111 shall be applied— (A) by multiplying by 2 the rate in effect under subsection (a) thereof, and (B) by multiplying by 2 the rate in effect under subsection (b) thereof. (b) Aggregation rules All persons treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single employer for purposes of this section. . (b) Self-Employment earnings for purposes of social security Section 211(a) of the Social Security Act ( 42 U.S.C. 411 ) is amended by striking and at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting