3 CCR 708-1-75.6 - Independent Contractor Agreements
The existence of an independent contractor agreement is relevant to but not dispositive of the determination whether a worker is an independent contractor. If the evidence shows either that the worker is not free from direction and control in the performance of services or not engaged in an independently established trade, occupation, profession, or business, then it may be determined that a worker is an employee regardless of an independent contractor agreement.
Notes
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