derived_fields listlengths 3 3 | id stringclasses 10
values | key_exemptions stringclasses 7
values | last_amended stringclasses 1
value | source stringclasses 10
values | source_quote stringclasses 10
values | state stringclasses 10
values | statutory_citation stringclasses 10
values | test_scope stringclasses 3
values | test_type stringclasses 4
values | url stringclasses 10
values | verified_fields listlengths 1 3 ⌀ | misclassification_penalty stringclasses 2
values |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
[
"statutory_citation",
"test_scope",
"test_type"
] | california | expressly made by a provision of this code, the Unemployment Insurance Code, or in an applicable order of the Industrial Welfare Commission | September 4, 2020 | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=2775. | For purposes of this code and the Unemployment Insurance Code, and for the purposes of wage orders of the Industrial Welfare Commission, a person providing labor or services for remuneration shall be considered an employee rather than an independent contractor unless the hiring entity demonstrates that all of the follo... | California | Cal. Lab. Code § 2775 | all | ABC | https://referencesource.org/state-worker-classification-tests/california/ | [
"key_exemptions",
"last_amended",
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | delaware | Service performed by an individual in agricultural labor | null | https://delcode.delaware.gov/title19/c033/sc01/index.html | Notwithstanding any other provisions of this chapter and irrespective of whether the common-law relationship of employer and employee exists, services performed by an individual for wages, unless and until it is shown to the satisfaction of the Department that: (i) Such individual has been and will continue to be free ... | Delaware | 19 Del. C. § 3302(10)(K) | unemployment-insurance | ABC | https://referencesource.org/state-worker-classification-tests/delaware/ | [
"key_exemptions",
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | florida | A church or a convention or association of churches | null | http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0443/Sections/0443.1216.html | An individual who, under the usual common-law rules applicable in determining the employer-employee relationship, is an employee. | Florida | Fla. Stat. § 443.1216(1)(a)2 | unemployment-insurance | common-law | https://referencesource.org/state-worker-classification-tests/florida/ | [
"key_exemptions",
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | illinois | services performed by an individual as an operator of a truck, truck-tractor, or tractor | null | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2434&ChapterID=68 | Service performed by an individual for an employing unit, whether or not such individual employs others in connection with the performance of such services, shall be deemed to be employment unless and until it is proven in any proceeding where such issue is involved that-- A. Such individual has been and will continue ... | Illinois | 820 ILCS 405/212 | unemployment-insurance | ABC | https://referencesource.org/state-worker-classification-tests/illinois/ | [
"key_exemptions",
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | massachusetts | Services authorized under Chapter 149 | null | https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148B | an individual performing any service, except as authorized under this chapter, shall be considered to be an employee under those chapters unless:— (1) the individual is free from control and direction in connection with the performance of the service, both under his contract for the performance of service and in ... | Massachusetts | Mass. Gen. Laws Ch. 149 § 148B | wage-and-hour | ABC | https://referencesource.org/state-worker-classification-tests/massachusetts/ | null | Criminal and civil remedies including debarment as provided in section 27C of this chapter; for workers' compensation violations, punished as provided in section 14 of said chapter 152 and civil remedies including debarment provided in section 27C |
[
"statutory_citation",
"test_scope",
"test_type"
] | minnesota | This section only applies to persons providing or performing building construction or improvement services | null | https://www.revisor.mn.gov/statutes/cite/181.723 | An individual is an independent contractor and not an employee of the person for whom the individual is providing or performing services in the course of the person's trade, business, profession, or occupation only if the individual is operating as a business entity that meets all of the following requirements at the t... | Minnesota | Minn. Stat. § 181.723 | all | statutory-multi-factor | https://referencesource.org/state-worker-classification-tests/minnesota/ | [
"key_exemptions",
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | nevada | null | null | https://www.leg.state.nv.us/nrs/nrs-608.html | Except as otherwise provided in subsection 2, for the purposes of this chapter, a person is conclusively presumed to be an independent contractor if: | Nevada | NRS 608.0155 | wage-and-hour | statutory-multi-factor | https://referencesource.org/state-worker-classification-tests/nevada/ | [
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | ohio | null | null | https://codes.ohio.gov/ohio-revised-code/section-4141.01 | service performed by an individual for remuneration under any contract of hire, written or oral, express or implied, including service performed in interstate commerce and service performed by an officer of a corporation, without regard to whether such service is executive, managerial, or manual in nature, and without ... | Ohio | Ohio Rev. Code § 4141.01(B)(1) | unemployment-insurance | common-law | https://referencesource.org/state-worker-classification-tests/ohio/ | [
"state"
] | null |
[
"statutory_citation",
"test_scope",
"test_type"
] | virginia | a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared | null | https://law.lis.virginia.gov/vacode/title40.1/section40.1-28.7:7/ | In a proceeding under subsection B, an individual who performs services for a person for remuneration shall be presumed to be an employee of the person that paid such remuneration, and the person that paid such remuneration shall be presumed to be the employer of the individual who was paid for performing the services,... | Virginia | Va. Code § 40.1-28.7:7 | wage-and-hour | common-law | https://referencesource.org/state-worker-classification-tests/virginia/ | [
"key_exemptions",
"misclassification_penalty",
"state"
] | liable to the aggrieved individual for the applicable remedies, damages, or other relief available |
[
"statutory_citation",
"test_scope",
"test_type"
] | washington | null | null | https://app.leg.wa.gov/rcw/default.aspx?cite=50.04.140 | Services performed by an individual for remuneration shall be deemed to be employment subject to this title unless and until it is shown to the satisfaction of the commissioner that: (1)(a) Such individual has been and will continue to be free from control or direction over the performance of such service, both under h... | Washington | RCW 50.04.140 | unemployment-insurance | modified-ABC | https://referencesource.org/state-worker-classification-tests/washington/ | [
"state"
] | null |
State Worker Classification Tests — Independent Contractor vs Employee
Canonical, always-current version: https://referencesource.org/state-worker-classification-tests/ Machine-readable: https://referencesource.org/state-worker-classification-tests/data.json — this mirror is a point-in-time copy.
- Last verified: 2026-08-18
- Stale after: 2027-08-18 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
- Records: 10
Which legal test each U.S. state uses to distinguish employees from independent contractors (ABC test, common law/right-to-control, or modified ABC), the statutory citation, key exemptions by industry or occupation, and the date the current test took effect.
Provenance — what every record carries
Every record carries source (the URL the value was read from) and
source_quote (a verbatim quote from that page stating it). A value you
cannot check against its page is indistinguishable from an invented one;
these can all be checked. Each record is also individually addressable on
the canonical site at its url.
Licence position
public-law
Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.
Sources
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=2775.
- https://delcode.delaware.gov/title19/c033/sc01/index.html
- http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0443/Sections/0443.1216.html
- https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2434&ChapterID=68
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148B
- https://www.revisor.mn.gov/statutes/cite/181.723
- https://www.leg.state.nv.us/nrs/nrs-608.html
- https://codes.ohio.gov/ohio-revised-code/section-4141.01
- https://law.lis.virginia.gov/vacode/title40.1/section40.1-28.7:7/
- https://app.leg.wa.gov/rcw/default.aspx?cite=50.04.140
Fields
See any record in data/records.jsonl — field names are self-describing,
and the canonical page for each record renders them with labels:
https://referencesource.org/state-worker-classification-tests/
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