The act requires the Department of Labor and Industrial Relations to define employees and independent contractors by rule.

An employer may request an opinion letter from the department to determine whether a certain individual should be classified as an employee or independent contractor and the employer may rely on such determination.

If the department concludes that an individual who is classified as an independent contractor should be reclassified as an employee during an audit, the employer is allowed 60 days to comply and shall not be subject to penalty.

If an employer is allowed to treat an individual as an independent contractor under federal law for the purposes of federal taxes, the employer may classify the individual as an independent contractor for the purposes of Missouri employment taxes.

Payments to LLC's, corporations, licensed attorneys, and certain individuals licensed by the state or a political subdivision are payments to independent contractors.

CHRIS HOGERTY