Current with changes from the 2024 Legislative Session
Section 23:1711.1 - Independent contractor; rebuttable presumption A.(1) Notwithstanding any provision of this Chapter to the contrary, there shall be a rebuttable presumption of an independent contractor relationship with the contracting party for whom the independent contractor performs work, if an individual or entity controls the performance, methods, or processes used to perform services and meets at least six of the following criteria:(a) The individual or entity operates an independent business that provides services for or in connection with the contracting party.(b) The individual or entity represents the provided services as self-employment available to others, including through the use of a platform application to obtain work opportunities or as a lead generation service.(c) The individual or entity accepts responsibility for all tax liability associated with payments received from or through the contracting party.(d) The individual or entity is responsible for obtaining and maintaining any required registration, licenses, or other authorization necessary for the legal performance of the services rendered by him as the contractor.(e) The individual or entity is not insured under the contracting party's health insurance or workers' compensation insurance coverage and is not covered for unemployment insurance benefits.(f) The individual or entity has the right to accept or decline requests for services by or through the contracting party and is able to perform services for or through other parties or can accept work from and perform work for other businesses and individuals besides the contracting party even if the individual voluntarily chooses not to exercise this right or is temporarily restricted from doing so.(g) The contracting party has the right to impose quality standards or a deadline for completion of services performed, or both, but the individual or entity determines the days worked and the time periods of work.(h) The individual or entity furnishes the major tools or items of equipment needed to perform the work.(i) The individual or entity is paid a fixed or contract rate for the work performed and the contracting party does not pay the individual or entity a salary or wages based on an hourly rate.(j) The individual or entity is responsible for the majority of expenses incurred in performing the services, unless the expenses are reimbursed under an express provision of a written contract between the parties or the expenses reimbursed are commonly reimbursed under industry practice.(k) The individual or entity can use assistants as deemed proper for the performance of the work and is directly responsible for supervision and compensation. (2) Any contracting party or independent contractor may rely on the provisions of this Section for the purpose of establishing an employment or independent contractor relationship. B. The provisions of this Section shall not apply to any of the following:(1) A motor carrier who pursuant to a contract with an owner operator as defined in R.S. 23:1021(10)undertakes the performance of services as a motor carrier.(2) Any service excluded from the term "employment" as provided in R.S. 23:1472(12)(H).(3) Any service performed in the employ of a state, any political subdivision of the state, or of an Indian tribe, or any instrumentality of the state, any political subdivision of the state, or any Indian tribe, which is wholly owned by one or more states, political subdivisions, or Indian tribes, but only if the service is excluded from employment as defined in the Federal Unemployment Tax Act.(4) Any service performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the service is excluded from employment as defined in the Federal Unemployment Act.Amended by Acts 2021, No. 455,s. 1, eff. 8/1/2021.Acts 2021, No. 455,s. 4 provides: "This Act shall be known and may be cited as 'The Ernest C. Stephens Act'".