Uber’s $100 million payment in overdue payroll taxes to New Jersey is a concession that its classification of ride-hailing drivers as independent contractors is vulnerable under the state’s laws, some observers said.

The company and a subsidiary, Rasier LLC, paid $78 million in past-due taxes and $22 million in penalties and interest to the Department of Labor and Workforce Development’s Unemployment Trust Fund. The payment, first reported in the New York Times, was accompanied by proclamations from both sides.

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