Rule 300-2-7-.13 - Independent Contractors(1) The term "independent contractor" is not defined or used in the Employment Security Law. Liability for unemployment insurance taxes shall be based on the relevant statutory definitions in the Employment Security Law, as further set forth in Rule 300-2-5-.01.(2) In applying the first prong of the test specified in O.C.G.A. Section 34-8-35(f), it shall not be sufficient that the entity who remunerated the individual did not exert significant direction and control over the performance of the services. It must be proved that the individual was free from significant direction and control from the entity who remunerated the individual and any other entity for whom the individual actually performed the services for which remuneration was paid. Personal services shall not be excluded from unemployment insurance coverage solely because an entity that exercised significant direction and control over the performance of the services was not the same entity that remunerated the individual for such services.(3) In applying the second prong of the test specified in O.C.G.A. Section 34-8-35(f), it shall not be sufficient that the individual simply holds a professional or occupational license. It must be proved the individual performs the licensed services in question for clients, patients or customers other than the employing unit. Such services must be in the same occupation or line or work as being performed for the employing unit.Ga. Comp. R. & Regs. R. 300-2-7-.13
O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(b).
Original Rule entitled "Independent Contractors" adopted. F. Jun. 25, 1998; eff. July 15, 1998.Amended: New title "Independent Contractors. Amended." F. Jan. 29, 2015; eff. Feb. 18, 2015.Amended: F. Oct. 29, 2024; eff. Nov. 18, 2024.