4. For purposes of the “New Jersey Prevailing Wage Act,” P.L.1963, c.150 (C. 34:11-56.25 et seq.), the “unemployment compensation law,” R.S.43:21-1 et seq., the “Temporary Disability Benefits Law,” P.L.1948, c.110 (C. 43:21-25 et seq.), the “New Jersey Gross Income Tax Act,” N.J.S. 54A:1-1 et seq., or other applicable State tax laws, P.L.1965, c.173 (C. 34:11-4.1 et seq.) and the “New Jersey State Wage and Hour Law,” P.L.1966, c.113 (C. 34:11-56a et seq.), services performed in the making of improvements to real property by an individual for remuneration paid by an employer shall be deemed to be employment unless and until it is shown to the satisfaction of the Department of Labor and Workforce Development that:

a. the individual has been and will continue to be free from control or direction over the performance of that service, both under his contract of service and in fact; and

b. the service is either outside the usual course of the business for which the service is performed, or the service is performed outside of all the places of business of the employer for which the service is performed; and

c. the individual is customarily engaged in an independently established trade, occupation, profession or business.

The failure to withhold federal or State income taxes or to pay unemployment compensation contributions or workers’ compensation premiums with respect to an individual’s wages shall not be considered in making a determination under this section.

L.2007, c.114, s.4.