a) All three conditions enumerated in Section 2 of the Act must be satisfied for the independent contractor exemption to apply. For purposes of Section 2 of the Act:
- 1) "Control" means the existence of general control or right to general control, even though the details of work are left to an individual's judgment.
- 2) "An independently established trade, occupation, profession or business" means the individual performing the services has a proprietary interest in such business, to the extent that he/she operates the business without hindrance from any other person and, as the enterprise's owner, may sell or otherwise transfer the business.
- b) An individual may be an employee without being entirely dependent upon his/her relationship with a specified employer for his/her livelihood. A person engaged in other occupations may be an employee of a specified employer even though he/she only worked intermittently or part time.
- c) In determining whether this exemption applies, the Department shall consider the actual, rather than the alleged, relationship between an employer and a claimant; designations and terminology used by the parties are not controlling nor is the claimant's status for tax purposes controlling.
(Source: Added at 16 Ill. Reg. 13828, effective September 1, 1992)