When determining whether an individual is an employee or an independent contractor, five factors must be considered and weighed within a particular set of circumstances. The five factors to be considered are:
The two most important factors are items A and B.
Other factors, not specifically identified in this part, may be considered if the outcome is inconclusive when applying the factors in items A to E. The degree of their importance may vary depending upon the occupation or work situation being considered and why the factor is present in the particular situation.
Minn. R. agency 139, ch. 3315, EMPLOYMENT, pt. 3315.0555
Statutory Authority: MS s 14.386; 14.388; 268.021