Contingent Workforce/Independent Contractor Rules - Massachusetts

In Massachusetts, most workers are considered employees rather than independent contractors unless they are able to meet the state’s three-part ABC test. The burden of proof is on the employer to show that an individual meets all three of the ABC test criteria.

Employee: Any person employed for hire by an employer in any lawful employment, but not including persons under the age of eighteen engaged in domestic service in the home of the employer, or persons engaged in agricultural service, or employees of any social club, fraternal, charitable, educational, religious, scientific, or literary association, no part of the net earnings of which benefit of any private individual.