N.H. Code Admin. R. Rev 301.19

Current through Register No. 25, June 20, 2024
Section Rev 301.19 - Independent Contractor

"Independent contractor" means a person who:

(a) Exercises independent employment;
(b) Contracts to do work for multiple business organizations that are not related parties;
(c) Holds himself or herself out to the public as an independent contractor in the regular course of business; and
(d) Meets one of the following criteria:
(1) Has been granted independent contractor status by the United States Internal Revenue Service for federal income tax purposes; or
(2) Works according to his or her own judgment or methods, without being subject to any employer except as to the results of the work and, has the right to employ and direct the action of other workers independently of such employer and freed from any superior authority to say how the specified work will be done.

N.H. Code Admin. R. Rev 301.19

#5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, (from Rev 301.17) renumbered by #13177 (formerly Rev 301.18). Expires1/16/2025.