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Subpart 1.


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 right or the lack of the right to control the means and manner of performance;


the right to discharge the worker without incurring liability for damages;


the mode of payment;


furnishing of materials and tools; and


control over the premises where the services are performed.

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.

Subp. 2.

[Repealed, L 2012 c 201 art 3 s 16]

Subp. 3.

[Repealed, L 2012 c 201 art 3 s 16]

Subp. 4.

[Repealed, L 2012 c 201 art 3 s 16]

Subp. 5.

[Repealed, L 2004 c 206 s 53]

Statutory Authority:

MS s 14.386; 14.388; 116J.035; 268.021; 268.105


13 SR 1057; 17 SR 1279; L 2004 c 206 s 53; 31 SR 285; L 2012 c 201 art 3 s 16; 39 SR 151; L 2016 c 189 art 10 s 7

Published Electronically:

September 12, 2016

Official Publication of the State of Minnesota
Revisor of Statutes