“Employee” defined.
1. “Employee” includes:
(a) A natural person who receives wages or other remuneration from a business for personal services, including commissions and bonuses and remuneration payable in a medium other than cash; and
(b) A natural person engaged in the operation of a business.
2. The term includes:
(a) A partner or other co-owner of a business; and
(b) Except as otherwise provided in subsection 3, a natural person reported as an employee to the:
(1) Employment Security Division of the Department of Employment, Training and Rehabilitation;
(2) Administrator of the Division of Industrial Relations of the Department of Business and Industry; or
(3) Internal Revenue Service on an Employer’s Quarterly Federal Tax Return (Form 941), Employer’s Monthly Federal Tax Return (Form 941-M), Employer’s Annual Tax Return for Agricultural Employees (Form 943) or any equivalent or successor form.
3. The term does not include:
(a) A business or an independent contractor that performs services on behalf of another business.
(b) A natural person who is retired or otherwise receiving remuneration solely because of past service to the business.
(c) A newspaper carrier or the immediate supervisor of a newspaper carrier who is an independent contractor of the newspaper.
(d) A natural person who performs all of his duties for the business outside of this State.
4. An independent contractor is not an employee of a business with which he contracts.
Last modified: February 27, 2006