Theoretically, if this is the first driver to report Uber for misclassification, then the contractors have been paying the correct amount in self employment tax

Theoretically, if this is the first driver to report Uber for misclassification, then the contractors have been paying the correct amount in self employment taxes. Über will be on the hook for penalties for the misclassification, but there is reason to believe that the drivers knew that they were classified as contractors and no imminent tax bill is due.