Worker's Compensation - Worker Classification

Nine Requirements Test - Independent Contractor

Requirement Four - Responsible For Main Expenses

The individual incurs the main expenses related to the service or work that he or she performs under contract

Explanation of Requirement Four

An employing unit satisfies this requirement by:

  1. Determining which services are performed by the individual (independent contractor) under contract;
  2. Determining the expenses that are related to the performance of those services;
  3. Determining which of those expenses are incurred by the person (independent contractor) whose status is at issue;

Based upon the above three determinations, the employing unit can then make a final determination as to whether the main part of those related expenses was incurred by the person whose status is at issue.

Case Studies

Case studies relevant to Requirement Four based upon cases decided by the Labor and Industry Review Commission (LIRC), Wisconsin Circuit Courts and Wisconsin Appellate Courts


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