originally prepared by Thomas M. Regan & Michael E. O’Brien
updated by Benjamin A. Wagner & Kathleen Splett
Guide to “Independent Contractors” Under Various Federal and Minnesota Laws
Chart describing 15 major employment laws in the following aspects:
IRS Statement of Statutory Definitions
IRS Analysis of Common Law Factors
Common Law Agency Test
Economic Realities Test
Section 530 Safe Harbor
IRS Classification Settlement Program
Documenting a Worker’s Position as an Independent Contractor
$35
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