If a declaratory order or final audit finding has been issued concluding that a worker or class of workers to which the individual belonged is that of independent contractor, the employer will have no liability to pay unemployment contributions on payments made to the worker or workers, except as provided in Section R994-204-404.

KEY: unemployment compensation, employment tests, independent contractor

Date of Last Change: October 28, 2022

Notice of Continuation: March 3, 2025

Authorizing, and Implemented or Interpreted Law: 35A-4-204; 26 USC 3304(a)(6)(A)