HCS/HB 1756 - This act creates new provisions of law relating to worker classification. Specifically, for purposes of taxpayers undergoing an audit conducted to determine whether or not an individual is an employee or an independent contractor, the Department of Labor and Industrial Relations and the Department of Revenue are required to classify an individual as an independent contractor for Missouri employment tax purposes when such employee is also classified as such for federal employment tax purposes or has previously been treated as such by a Missouri governmental agency. The act terminates liability of the employer for purposes of state employment taxes at one percent, but does not change the status of the individual whose status as an employee or an independent contractor is at issue.
This act is substantially similar to a provision in HCS/SB 364 (2015), HB 460 (2015), HCS/HB 461 (2015), and similar to HB 1642 (2014).
SCOTT SVAGERA