2013 Senate Bill 1

Define “independent contractor” vs. employee

Introduced in the Senate

Jan. 16, 2013

Introduced by Sen. Randy Richardville (R-17)

To adopt in Michigan statute a federal “20 factor test” for what defines an “employee” vs. an “independent contractor.” Employers are liable for income tax withholding and payment of various payroll taxes imposed on the basis of the number of employees, but are not liable for levies imposed on independent contractors.

Referred to the Committee on Government Operations