The Agency will determine whether individual workers are employees or independent
contractors. The law does not cover an independent contractor. The ordinary
rules of the common law relative to "master and servant" do not apply
in defining an employment relationship. Service will be considered covered,
unless the individual performing such service can be clearly shown to be an
independent contractor.
| Reciprocal
Coverage Agreement |
If, after applying all the above localization tests to a given set of
circumstances, the individual's service is not found to be clearly subject
to any one state law, the employer may elect to cover in one state all
of the individual's service under a reciprocal coverage agreement. Such
an agreement must be approved by the states involved. Contact the Agency
for more information if you have workers who perform service in more
than one state, including the Virgin Islands.
