Independent Contractors: Tennessee
Federal law and guidance on this subject should be reviewed together with this section.
Author: Brightmine Editorial Team
Summary
- The federal Internal Revenue Service's 20-Factor Test is used to determine whether a worker is an employee or an independent contractor under several Kentucky employment laws. See The Tennessee Wage Regulation Act and Other Employment Laws.
- Other factors are considered under Tennessee's workers' compensation law. See Workers' Compensation.
- Certain workers known as marketplace contractors will be considered independent contractors for all purposes under state and local laws, rules, ordinances and resolutions - including the workers' compensation and unemployment insurance laws - if certain conditions are met. See Marketplace Contractors.