{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "california", "key_exemptions": "expressly made by a provision of this code, the Unemployment Insurance Code, or in an applicable order of the Industrial Welfare Commission", "last_amended": "September 4, 2020", "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=2775.", "source_quote": "For purposes of this code and the Unemployment Insurance Code, and for the purposes of wage orders of the Industrial Welfare Commission, a person providing labor or services for remuneration shall be considered an employee rather than an independent contractor unless the hiring entity demonstrates that all of the following conditions are satisfied: (A) The person is free from the control and direction of the hiring entity in connection with the performance of the work, both under the contract for the performance of the work and in fact. (B) The person performs work that is outside the usual course of the hiring entity’s business. (C) The person is customarily engaged in an independently established trade, occupation, or business of the same nature as that involved in the work performed.", "state": "California", "statutory_citation": "Cal. Lab. Code § 2775", "test_scope": "all", "test_type": "ABC", "url": "https://referencesource.org/state-worker-classification-tests/california/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "delaware", "key_exemptions": "Service performed by an individual in agricultural labor", "source": "https://delcode.delaware.gov/title19/c033/sc01/index.html", "source_quote": "Notwithstanding any other provisions of this chapter and irrespective of whether the common-law relationship of employer and employee exists, services performed by an individual for wages, unless and until it is shown to the satisfaction of the Department that: (i) Such individual has been and will continue to be free from control and direction in connection with the performance of such service, both under the individual’s contract for the performance of services and in fact; and (ii) Such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed; and (iii) Such individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed.", "state": "Delaware", "statutory_citation": "19 Del. C. § 3302(10)(K)", "test_scope": "unemployment-insurance", "test_type": "ABC", "url": "https://referencesource.org/state-worker-classification-tests/delaware/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "florida", "key_exemptions": "A church or a convention or association of churches", "source": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0443/Sections/0443.1216.html", "source_quote": "An individual who, under the usual common-law rules applicable in determining the employer-employee relationship, is an employee.", "state": "Florida", "statutory_citation": "Fla. Stat. § 443.1216(1)(a)2", "test_scope": "unemployment-insurance", "test_type": "common-law", "url": "https://referencesource.org/state-worker-classification-tests/florida/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "illinois", "key_exemptions": "services performed by an individual as an operator of a truck, truck-tractor, or tractor", "source": "https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2434&ChapterID=68", "source_quote": "Service performed by an individual for an employing unit, whether or not such individual employs others in connection with the performance of such services, shall be deemed to be employment unless and until it is proven in any proceeding where such issue is involved that-- A. Such individual has been and will continue to be free from control or direction over the performance of such services, both under his contract of service and in fact; and B. Such service is either outside the usual course of the business for which such service is performed or that such service is performed outside of all the places of business of the enterprise for which such service is performed; and C. Such individual is engaged in an independently established trade, occupation, profession, or business.", "state": "Illinois", "statutory_citation": "820 ILCS 405/212", "test_scope": "unemployment-insurance", "test_type": "ABC", "url": "https://referencesource.org/state-worker-classification-tests/illinois/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "massachusetts", "key_exemptions": "Services authorized under Chapter 149", "misclassification_penalty": "Criminal and civil remedies including debarment as provided in section 27C of this chapter; for workers' compensation violations, punished as provided in section 14 of said chapter 152 and civil remedies including debarment provided in section 27C", "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148B", "source_quote": "an individual performing any service, except as authorized under this chapter, shall be considered to be an employee under those chapters unless:— (1) the individual is free from control and direction in connection with the performance of the service, both under his contract for the performance of service and in fact; and (2) the service is performed outside the usual course of the business of the employer; and, (3) the individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed.", "state": "Massachusetts", "statutory_citation": "Mass. Gen. Laws Ch. 149 § 148B", "test_scope": "wage-and-hour", "test_type": "ABC", "url": "https://referencesource.org/state-worker-classification-tests/massachusetts/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "minnesota", "key_exemptions": "This section only applies to persons providing or performing building construction or improvement services", "source": "https://www.revisor.mn.gov/statutes/cite/181.723", "source_quote": "An individual is an independent contractor and not an employee of the person for whom the individual is providing or performing services in the course of the person's trade, business, profession, or occupation only if the individual is operating as a business entity that meets all of the following requirements at the time the services were provided or performed: (1) was established and maintained separately from and independently of the person for whom the services were provided or performed; (2) owns, rents, or leases equipment, tools, vehicles, materials, supplies, office space, or other facilities that are used by the business entity to provide or perform building construction or improvement services; (3) provides or performs, or offers to provide or perform, the same or similar building construction or improvement services for multiple persons or the general public;", "state": "Minnesota", "statutory_citation": "Minn. Stat. § 181.723", "test_scope": "all", "test_type": "statutory-multi-factor", "url": "https://referencesource.org/state-worker-classification-tests/minnesota/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "nevada", "source": "https://www.leg.state.nv.us/nrs/nrs-608.html", "source_quote": "Except as otherwise provided in subsection 2, for the purposes of this chapter, a person is conclusively presumed to be an independent contractor if:", "state": "Nevada", "statutory_citation": "NRS 608.0155", "test_scope": "wage-and-hour", "test_type": "statutory-multi-factor", "url": "https://referencesource.org/state-worker-classification-tests/nevada/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "ohio", "source": "https://codes.ohio.gov/ohio-revised-code/section-4141.01", "source_quote": "service performed by an individual for remuneration under any contract of hire, written or oral, express or implied, including service performed in interstate commerce and service performed by an officer of a corporation, without regard to whether such service is executive, managerial, or manual in nature, and without regard to whether such officer is a stockholder or a member of the board of directors of the corporation, unless it is shown to the satisfaction of the director that such individual has been and will continue to be free from direction or control over the performance of such service, both under a contract of service and in fact.", "state": "Ohio", "statutory_citation": "Ohio Rev. Code § 4141.01(B)(1)", "test_scope": "unemployment-insurance", "test_type": "common-law", "url": "https://referencesource.org/state-worker-classification-tests/ohio/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "virginia", "key_exemptions": "a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared", "misclassification_penalty": "liable to the aggrieved individual for the applicable remedies, damages, or other relief available", "source": "https://law.lis.virginia.gov/vacode/title40.1/section40.1-28.7:7/", "source_quote": "In a proceeding under subsection B, an individual who performs services for a person for remuneration shall be presumed to be an employee of the person that paid such remuneration, and the person that paid such remuneration shall be presumed to be the employer of the individual who was paid for performing the services, unless it is shown that the individual is an independent contractor as determined under the Internal Revenue Service guidelines.", "state": "Virginia", "statutory_citation": "Va. Code § 40.1-28.7:7", "test_scope": "wage-and-hour", "test_type": "common-law", "url": "https://referencesource.org/state-worker-classification-tests/virginia/"}
{"derived_fields": ["statutory_citation", "test_scope", "test_type"], "id": "washington", "source": "https://app.leg.wa.gov/rcw/default.aspx?cite=50.04.140", "source_quote": "Services performed by an individual for remuneration shall be deemed to be employment subject to this title unless and until it is shown to the satisfaction of the commissioner that: (1)(a) Such individual has been and will continue to be free from control or direction over the performance of such service, both under his or her contract of service and in fact; and (b) Such service is either outside the usual course of business for which such service is performed, or that such service is performed outside of all the places of business of the enterprises for which such service is performed; and (c) Such individual is customarily engaged in an independently established trade, occupation, profession, or business, of the same nature as that involved in the contract of service. (2) Or as a separate alternative, it shall not constitute employment subject to this title if it is shown that: (a) Such individual has been and will continue to be free from control or direction over the performance of such service, both under his or her contract of service and in fact", "state": "Washington", "statutory_citation": "RCW 50.04.140", "test_scope": "unemployment-insurance", "test_type": "modified-ABC", "url": "https://referencesource.org/state-worker-classification-tests/washington/"}