Kansas: employee or independent contractor?
The test depends on which law you're dealing with. A worker can be a contractor for one law and an employee for another.
| Law | Test | Statute |
|---|---|---|
| Unemployment insurance | common law | K.S.A. 44-703(i)(3)(D) |
| Federal income tax, FICA, FUTA | IRS common-law test | IRS |
| Federal minimum wage and overtime | Economic reality test (FLSA) | DOL |
Details and exceptions
- effective_date is the DOL table baseline (in effect on or before 2023-01-01); the enactment date was not checked.
- DOL Table 1-4 shows only prong A; the statute words it as a right-to-control (manner and means) test.
- Workers' comp test not checked in this pass (Business insurance lane).
Running payroll in Kansas?
Recent changes
Last verified against the official source on October 9, 2026.
No changes recorded since we started tracking this page.
Sources
- Kansas Office of Revisor of Statutes · data as of October 8, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.