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24.35.141    GUIDELINES FOR DETERMINING WHETHER AN INDEPENDENT CONTRACTOR EXEMPTION CERTIFICATE IS NEEDED

(1) The independent contractor exemption from the coverage requirements of the Workers' Compensation Act is available only to individual persons, not to business entities such as corporations or manager-managed limited liability companies. The ICEC relieves the person holding the ICEC from having to be personally covered by workers' compensation insurance. The ICEC does not relieve the owner(s) of a business from the mandate to provide workers' compensation coverage for all of the employees of the business.

(2) Any person who wishes to apply for an ICEC and meets the requirements set forth by ARM 24.35.111 may obtain an ICEC.

(a) persons who regularly and customarily perform services at their own fixed business location may elect to apply for an ICEC even though they are not required by law to do so; and

(b) persons who are exempt from the requirements of the Workers' Compensation Act under 39-71-401, MCA, or excluded from the definition of "employee" at 39-71-118, MCA, may elect to apply for an ICEC even though they are not required by law to do so.

(3) The following persons generally do not need to obtain an ICEC:

(a) a person who is covered by a workers' compensation insurance policy for the work performed; or

(b) a person who operates their own fixed business location where the person renders services to the public at large and is free from the control of a hiring agent.

History: 39-71-203, 39-71-417, MCA; IMP, 39-71-417, MCA; NEW, 1996 MAR p. 1303, Eff. 5/10/96; TRANS, 1996 MAR p. 1863, Eff. 7/1/96; AMD, 1998 MAR p. 2880, Eff. 11/1/98; AMD, 2005 MAR p. 1511, Eff. 8/12/05; AMD, 2010 MAR p. 1608, Eff. 7/16/10.

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