Compilation of Rules and Regulations of the State of Georgia
Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR
Chapter 300-2 - EMPLOYMENT SECURITY LAW
Subject 300-2-7 - REQUIREMENTS FOR EMPLOYEES AND EMPLOYERS
Rule 300-2-7-.13 - Independent Contractors
Current through Rules and Regulations filed through September 23, 2024
(1) To prove independent contractor status, an employing unit must prove an individual who receives wages, as that term is defined in OCGA Section 34-8-49, meets either the two-pronged test or the alternative SS-8 requirement for exemption from the definition of 'employment' as provided in OCGA Section 34-8-35, Paragraph (f).
(2) In applying the second prong of the test specified in OCGA Section 34-8-35, paragraph (f), it shall not be sufficient that the individual simply holds a professional or occupational license. It must be proved the individual performs the licensed services in question for clients, patients or customers other than the employing unit. Such services must be in the same occupation or line or work as being performed for the employing unit.
O.C.G.A. Sec. 34-8-70.
