lucy24 - 6:20 am on Dec 17, 2012 (gmt 0)

I'm not clear on the context in which this is stated, specifically the reference to "relief".

This is where your knowledge of HTML stands you in good stead. All four paragraphs, from "Consequences of..." through "Voluntary...", are <h3> nested under the <h2> of Misclassification of Employees.

Now, IANAL and this is purely my interpretation, but to me

You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977.

translates as "In your dreams, mister." ;)

What you want to do instead is hook up with an employment agency and have them send you the workers. This approach has become enormously popular in recent years. The people work at your location, but for the agency. Just like the old-time temp agency except that you keep doing it forever.