RollKall Isn't a Service Provider and Why That Matters
RollKall is a marketplace facilitator, not a security service provider, so officers receive 1099-K reporting instead of 1099-MISC. Learn how this model supports compliance, clarifies liability, and reduces misclassification risk while helping agencies manage scheduling, invoicing, and payments without becoming the employer.

Every tax season, agencies hear the same question: "Why do our officers' tax forms look different from what we've heard about elsewhere?"
The answer is not just about tax forms. It is about how RollKall is fundamentally different from most providers in this industry, and why that difference matters for compliance, liability, and agency protection.
Facilitator vs. Provider: The Core Difference
RollKall is not a service provider.
We do not employ officers, contract with officers to provide services on our behalf, or direct and control how officers perform their work. We are not a security company or a general contractor.
RollKall is a technology platform that facilitates relationships between agencies, officers, and requesting parties.
Our role is to help agencies enforce policy and union rules, maintain visibility, manage scheduling, track time and attendance, and handle invoicing and payments without stepping into the role of employer.
That distinction is intentional, and it drives how RollKall is structured, insured, and reported for tax purposes.
Serving Agencies Without Becoming the Employer
Some agencies choose to outsource the administration of paid detail or extra duty programs to RollKall. In those cases, RollKall provides agency facing services only, such as:
- Receiving job requests on behalf of the agency
- Enforcing agency and union assignment rules
- Managing postings and assignments
- Invoicing and collecting agency related fees
What RollKall does not do is provide the officers' services to the requesting party.
Even when RollKall supports an agency administratively, the direct relationship between the officer and the recipient of services remains intact. Agencies are outsourcing oversight and management, not control of the officers' labor.
This boundary is critical for labor law compliance.
Why RollKall Issues a 1099-K
Because RollKall facilitates payments rather than providing services, we issue 1099-K forms, not 1099-MISC.
A 1099-K is used by marketplace and payment platforms that process payments on behalf of others. A 1099-MISC would imply services performed on behalf of RollKall, which does not occur.
Officers work through RollKall directly for the agency or the requesting party. When earnings processed through the platform meet IRS thresholds, a 1099-K is issued. When they do not, officers still have access to a Tax Summary showing all earnings processed through RollKall.
This is correct reporting for a marketplace facilitator, and it helps keep agencies out of unintended employment relationships.
Why This Is Different From Other Models
Many providers in this space operate as service providers. That typically means issuing 1099-MISC forms, providing workers' compensation insurance, and positioning themselves as the entity hiring and paying officers.
That model may feel familiar, but it introduces real risk. Issuing 1099-MISC while providing employee-like protections can signal misclassification to labor authorities, creating exposure for providers and agencies alike.
RollKall operates differently. We facilitate access to work through a neutral platform. We issue 1099-K forms consistent with a marketplace model. We provide Workers Protection Insurance aligned with independent contractor relationships, not workers' compensation.
This is not semantics. It is a structural difference that determines who controls the relationship and who bears employment liability.
Why This Matters to Agencies
RollKall's model is designed to help agencies:
- Avoid worker misclassification risk
- Reduce exposure to employment law and wage disputes
- Maintain oversight without becoming the employer
- Keep roles, responsibilities, and liability clearly defined
In short, RollKall helps agencies administer paid work without inheriting the compliance risk that comes with acting like an employer.
The Bottom Line
RollKall issues a 1099-K because we are not in the business of employing officers or providing services.
We built a platform that reflects the reality of how this work is performed: independent professionals, clear oversight, and clean separation of roles. Tax reporting and insurance simply follow that structure.
Other models may look simpler on the surface, but they often introduce risk that agencies never intended to take on.
RollKall avoids that. Our trust is built in.
Questions? Contact us at support@rollkall.com. We're here to help you understand the structure, the reporting, and why it protects your agency.


