Texas Government Code 821.0011 – Determination of Employee or Independent Contractor Status
Current as of: 2024 | Check for updates
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Terms Used In Texas Government Code 821.0011
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
In determining whether an individual is an employee or independent contractor of an employer, the retirement system shall use the test applied under common law and any guidance issued by the Internal Revenue Service regarding factors to consider when determining an individual’s employment status.