['Contingent Workforce']
['Independent Contractors']
07/16/2024
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Arkansas minimum wage law uses the 20-factor test of the IRS to determine the employment status of the individual.
Employee: Any individual employed by an employer.
Independent contractor: Generally, individuals who follow an independent trade, business, or profession in which they offer services to the public.
Related information
Citations
- Minimum Wage Act of the State of Arkansas (A.C.A. Title 11 Chapter 4)
- Empower Independent Contractors Act of 2019 (A.C.A. Title 11 Chapter 1, Subchapter 2 (2019))
- IRS Rev. Rule 87-41 (20-factor test)
- Part 795 — Employee or independent contractor classification under the Fair Labor Standards Act
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