State New Hire Reporting Requirements for Independent Contractors

State Classification of Workers

The chart below details the state application of four common tests used to determine worker status. Other tests may apply; contact your state agency(s) for complete guidelines. Click on the tests listed for your state to learn more about the criteria defined by the Common Law, Relative Nature of Work, Economic Realities and ABC tests.

State	$ Test	State	$ Test
Alabama	Common law	Montana	Common law Modified ABC (A, C)
Alaska	Relative nature of work ABC	Nebraska	Common law ABC
Arizona	Common law	Nevada	Common law ABC
Arkansas	Common law Relative nature of work ABC	New Hampshire	Common law ABC
California	Common law Economic reality	New Jersey	Common law Relative nature of work ABC
Colorado	Common law Modified ABC (A, C)	New Mexico	Common law ABC
Connecticut	Common law ABC	New York	Common law Relative nature of work
District of Columbia	Common law	North Carolina	Common law
Delaware	Common law ABC	North Dakota	Common law Relative nature of work
Florida	Common law	Ohio	Common law
Georgia	Common law ABC	Oklahoma	Common law Modified ABC (AB or AC)
Hawaii	Common law Relative nature of work ABC	Oregon	Common law Other (eight factors)
Idaho	Common law Modified ABC (A, C)	Pennsylvania	Common law Modified ABC (A, C)
Illinois	Common law ABC	Rhode Island	Common law ABC
Indiana	Common law ABC	South Carolina	Common law
Iowa	Common law Relative nature of work	South Dakota	Common law Modified ABC (A, C)
Kansas	Common law Modified ABC (A, C)	Tennessee	Common law ABC
Kentucky	Common law	Texas	Common law
Louisiana	Common law Relative nature of work ABC	Utah	Common law Modified ABC (A, C)
Maine	Common law ABC	Vermont	Common law ABC
Maryland	Common law ABC	Virginia	Common law Modified ABC (AB or AC)
Massachusetts	Common law ABC	Washington	Other (six factors) ABC
Michigan	Common law Economic reality	West Virginia	Common law ABC
Minnesota	Common law	Wisconsin	Other (nine factors)
Mississippi	Common law Relative nature of work	Wyoming	Common law
Missouri	Common law Relative nature of work

Click here for a listing of 8 Tips for Proper Worker Classification .