There are apps that do everything Uber does except they don't handle the payments - pax pays the driver directly, in cash or by card via QR code. So the company

There are apps that do everything Uber does except they don't handle the payments - pax pays the driver directly, in cash or by card via QR code. So the company does not transfer any money to the driver. It would be nearly impossible to argue the driver is an employee in this case. Sure, it's harder to collect commissions with this arrangement, but it's possible.