Current through Register Vol. 49, No. 27, December 30, 2024
Subpart
1.
Definition.
A professional is a person in an occupation that requires
education equivalent to college graduation or beyond and involves compliance
with professional and statutory licensing or registration standards before the
individual can practice. The professional field includes architects, attorneys,
certified public accountants, and engineers.
Subp. 2.
Independent contractor.
A professional is an independent contractor when all of the
following criteria are substantially met.
A. The professional sets up his or her own
business office.
B. The
professional hires and directs assistants or helpers.
C. The professional pays all expenses in
connection with the business.
D.
The professional offers services to the public.
E. The professional works at hours of his or
her own choice.
F. The professional
is dependent for a livelihood upon the amount of time, energy, and ingenuity
applied to the work.
Subp.
3.
Employee.
A professional is an employee if all of the following criteria
are substantially met.
A. The
professional subordinates activities to the interests of the employer by
working under conditions that make the professional's services an integral part
of another's business.
B. The
professional works when and where a firm dictates.
C. The professional is furnished an office
and office facilities, and business expenses are met by the firm.
D. The professional is paid a fixed salary
determined on a weekly, monthly, annual, or similar basis.
E. The professional's services are subject to
supervision and review.
F. The
professional cannot hire a substitute or helper.
G. The professional may be discharged at will
and has the right to terminate the relationship at any time without
liability.
H. The professional
incurs no expenses nor make any investment.
I. The relationship is continuing.
Statutory Authority: MS s
176.041;
176.83
