Current through Register Vol. 51, No. 6, March 22, 2024
A. If an employer contracts with an individual and classifies that individual as an independent contractor or an exempt person, the employer shall complete the information required by §A(9) of this regulation and provide the individual with a "Notice to Independent Contractors and Exempt Persons" that contains the following information:
(1) Notification to the individual that they have been hired as an independent contractor or exempt person;
(2) A statement by the employer that the independent contractor will perform the work according to their own means and methods, free from control of the employer in all details connected with the performance of the work, except as to its product and result;
(3) Notification that the individual's classification as an independent contractor or exempt person means the individual will be responsible for all tax obligations, including, but not limited to, the filing of business or self-employment income tax returns with the U.S. Internal Revenue Service;
(4) Notification that the individual's classification as an independent contractor or exempt person means that they are not eligible for protection under protective laws, including, but not limited to, employment discrimination and anti-retaliation laws, occupational safety and health laws, living wage and prevailing wage laws, and wage and hour laws;
(5) Notification that, if the independent contractor or exempt person hires employees to perform work, the independent contractor or exempt person is responsible as an employer for all tax, unemployment insurance, workers' compensation insurance, and labor and employment law obligations on behalf of those employees;
(6) Notification that the independent contractor or exempt person is obligated to provide a "Notice to Independent Contractors and Exempt Persons" for independent contractors or exempt person with whom they contract;
(7) Notification that the individual is required to provide copies of any licenses or registrations issued to the individual related to the work to be performed to the employer;
(8) The name, address, telephone number and email address of the Commissioner of Labor and Industry if the individual has any questions; and
(9) A detailed statement of the work to be performed by the independent contractor or exempt person or the appropriate provisions of the contract between the parties, which shall be attached to the notice.
B. An employer shall use the Commissioner's "Notice to Independent Contractors and Exempt Persons", which is available for download on the Department of Labor, Licensing, and Regulation's website.
C. An employer shall post the Commissioner's "Notice to Independent Contractors and Exempt Persons" in English and Spanish in a conspicuous location at places where notices to employees are normally posted at each job site and at the office of the employer.
D. An employer shall retain proof that the independent contractor or exempt person was provided a copy of the "Notice to Independent Contractors and Exempt Persons" with an acknowledgement signed by the individual.
