Statutory Employees
Four categories of workers who are independent contractors under common
law are treated by statute as employees.
- A driver who distributes beverages (other than
milk), meat, vegetable, fruit, or bakery products; or one who picks up
and delivers laundry or dry cleaning, if the driver is your agent or is
paid on commission.
- A full-time life insurance sales agent whose principal
business activity is selling life insurance or annuity contracts, or both,
primarily for one life insurance company.
- An individual who works at home on materials or
goods that you supply and that must be returned to you or to a person
you name, if you also furnish specifications for the work to be done.
- A full-time traveling or city salesperson who
works on your behalf and turns in orders to you from wholesalers, retailers,
contractors, or operators of hotels, restaurants, or other similar establishments.
The goods sold must be merchandise for resale or supplies for use in the
buyer's business operation. The work performed for you must be the salesperson's
principal business activity.