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Independent Contractors: Delaware

Independent Contractors requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: E. Chaney Hall, Kathleen Furey McDonough and Jennifer C. Wasson, Potter Anderson & Corroon LLP

Summary

  • Delaware courts consider 10 factors to determine whether a worker is an independent contractor under its workers' compensation law. See Workers' Compensation.
  • Delaware uses an ABC test for determining who is an employee for unemployment insurance tax purposes. See Unemployment Insurance.
  • The Delaware Workplace Fraud Act regulates the use of independent contractors in the construction services industry. See Workplace Fraud Act.