1. (1) If an individual is hired to perform or assist in performing the work of an employee, the individual is considered employed by the employer provided the employer had actual or constructive knowledge of the work performed by the individual, including when the individual who is hired to assist the employee is hired or paid by that employee.
2. (2) The employer must report and pay contributions for actual and constructive employment.

3. (3) An employer has actual or constructive knowledge if:

   1. (a) the employer knows or should have known the employee hires an assistant;
   2. (b) the employer knows or should have known that the employee's duties require an assistant;
   3. (c) subject to Subsections R994-205-105(5) and R994-202-105(5), the employer instructs the employee to perform duties without an assistant, but the employee disregards the instructions and hires an assistant; or
   4. (d) the employer gives the employee the option of hiring an assistant and the employee hires an assistant but does not inform the employer of the hire.
4. (4) When an employee has hired an assistant without authorization as described in Subsection R994-205-105(3)(c) and the employer becomes aware that the employee has hired an assistant, if the employer takes no action to discontinue the current or future working relationship between the employee and the assistant, the assistant is considered to be employed by the employer for both the past and future work performed.
5. (5) When an employee has hired an assistant without authorization as described in Subsection R994-205-105(3)(c) and the employer becomes aware that the employee has hired an assistant, if the employer takes action to prevent an employee from hiring an assistant in the future, then the assistant is not considered employed by the employer for the work already performed.

KEY: unemployment compensation, employment

Date of Last Change: October 28, 2022

Notice of Continuation: March 22, 2023

Authorizing, and Implemented or Interpreted Law: 35A-4-202(1)