How do I determine whether a worker is an independent contractor or an employee?

Workers’ Compensation

Statutes

Applicable Test

Under Nebraska Workers’ Compensation Law, there are 10 factors which are considered in determining whether a person is an employee or an independent contractor: (1) the extent of control which, by the agreement, the employer may exercise over the details of the work; (2) whether the one employed is engaged in a distinct occupation or business; (3) the kind of occupation, with reference to whether, in the locality, the work is usually done under the direction of the employer or by a specialist without supervision; (4) the skill required in the particular occupation; (5) whether the employer or the one employed supplies the instrumentalities, tools, and the place of work for the person doing the work; (6) the length of time for which the one employed is engaged; (7) the method of payment, whether by the time or by the job; (8) whether the work is part of the regular business of the employer; (9) whether the parties believe they are creating an agency relationship; and (10) whether the employer is or is not in business. The right of control is the chief factor distinguishing an employment relationship from that of an independent contractor. See Pettit v. Dep’t of Social Servs., 544 N.W.2d 855, 861 (Neb. 1996).

Industry Exceptions

Nebraska WCC download worksheet to help determine

U.S. Department of Labor info. sheet.