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Summary of differences between federal and state regulations
Coverage
Workers are considered employees unless:
- The worker is free from control or direction in the performance of the work under the contract of service and in fact; and
- The individual is customarily engaged in an independent trade, occupation, profession, or business.
Exclusions from the definition of employment include:
- Insurance agents on commission, and
- Real estate agents on commission.
The following student employment is excluded from coverage:
- Student nurses and interns in employ of a hospital, and
- Students working for schools.
The state does not exclude from coverage service by the spouse of a student when the spouse is employed by the school, college, or university.
State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. This state has expanded coverage provisions beyond federal requirements.
Federal
Contact
U.S. Department of Labor, Employment and Training Administration
(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)
Regulations
20 CFR chapter V