An independent contractor is not an employee. Parts 5224.0330 and 5224.0340 shall be used to determine whether an employment relation exists, except that control of the method and manner of performance is not the most important factor. All factors must be weighed to determine whether the worker is economically dependent upon the business to which the worker provides services.
Minn. R. agency 151, ch. 5200, pt. 5200.0221
Statutory Authority: MS s 177.28; 181A.12