Minnesota Administrative Rules
Agency 139 - Employment and Economic Development Department
Chapter 3315 - EMPLOYER TAXES
EMPLOYMENT
Part 3315.0555 - DETERMINING WORKER STATUS

Universal Citation: MN Rules 3315.0555

Current through Register Vol. 48, No. 39, March 25, 2024

Subpart 1. Factors.

When determining whether an individual is an employee or an independent contractor, five factors must be considered and weighed within a particular set of circumstances. The five factors to be considered are:

A. the right or the lack of the right to control the means and manner of performance;

B. the right to discharge the worker without incurring liability;

C. the mode of payment;

D. furnishing of materials and tools; and

E. control over the premises where the services are performed.

The two most important factors are items A and B.

Other factors, not specifically identified in this part, may be considered if the outcome is inconclusive when applying the factors in items A to E. The degree of their importance may vary depending upon the occupation or work situation being considered and why the factor is present in the particular situation.

Subp. 2. [Repealed, L 2012 c 201 art 3s 16 Repealed, 39 SR 151]

Subp. 3. [Repealed, L 2012 c 201 art 3s 16 Repealed, 39 SR 151]

Subp. 4. [Repealed, L 2012 c 201 art 3s 16 Repealed, 39 SR 151]

Subp. 5. [Repealed, L 2012 c 201 art 3s 16 Repealed, 39 SR 151]

Statutory Authority: MS s 14.386; 14.388; 268.021

Disclaimer: These regulations may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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